Consider the following Income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales $42.000 Costs 33.000 Taxable income Taxes (219) $ 9.000 1.890 Net Income $ 7110 $2.500 Dividends Addition to retained earnings 4610 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 3.000 Accounts payable $ 2.400 Accounts recevable 4.200 Notes payable 4.000 Inventory 6.400 Total $ 6.400 Total $ 13.600 Long-term debt $28.000 $10.000 Fixed assets Net plant and equipment Owners' equity Common stock and pald-in surplus Retained earnings $35.000 4.200 Total $ 14,200 $48.600 equity Total liabilities and owners Total assets $48.600 Prepare a pro forma balance sheet, assuming an increase in sales of 16 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. 3216.) Assets Current assets Cash Accounts receivable Inventory Total HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities Accounts payable Notes pavable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity Fixed assets Net plant and equipment Total assets 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