Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales $45,300 Costs 35,100 Taxable income Taxes (25%) $ 10,200 2,550 Net income $ 7,650 $2,504 Dividends Addition to retained earnings 5,146 The balance sheet for the Heir Jordan Corporation follows. Assets Current assets Cash Accounts receivable HEIR JORDAN CORPORATION Balance Sheet Liabilities and Owners' Equity Current liabilities $ 2,000 Accounts payable $ 2,400 4,600 Notes payable 4,400 Inventory 6,400 Total $ 6,800 Total $ 13,000 Long-term debt $25,000 Fixed assets Owners' equity Common stock and paid-in surplus Retained earnings $ 14,000 Net plant and equipment $35,800 3,000 Total $ 17,000 Total assets $48,800 Total liabilities and owners' equity $ 48,800 Prepare a pro forma balance sheet, assuming an increase in sales of 15 percent, no new external debt or equity financing, and a constant payout ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) HEIR JORDAN CORPORATION Pro Forma Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory Total Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Fixed assets Net plant and equipment Total Total assets Total liabilities and owners' equity Calculate the EFN. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) EFN