Consider the following income statement for the Heir Jordan Corporation:

HEIR JORDAN CORPORATION Income Statement
Sales					$	42,000
Costs						32,800
Taxable income					$	9,200
Taxes (24%)						2,208
Net income					$	6,992
Dividends	$	2,503
Addition to retained earnings		4,489

The balance sheet for the Heir Jordan Corporation follows.

HEIR JORDAN CORPORATION Balance Sheet
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	3,150		Accounts payable	$	2,400
Accounts receivable		4,500		Notes payable		4,300
Inventory		6,400		Total	$	6,700
Total	$	14,050		Long-term debt	$	25,000
				Owners equity
Fixed assets				Common stock and paid-in surplus	$	13,000
Net plant and equipment	$	35,600		Retained earnings		4,950
				Total	$	17,950
Total assets	$	49,650		Total liabilities and owners equity	$	49,650

Prepare a pro forma balance sheet, assuming an increase in sales of 13 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.)

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.)