Consider the following simplified financial statements for the Fire Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 33,600 Assets $ 24,350 Debt $ 6,850 Costs 27,800 Equity 17,500 Net income $ 5,800 Total $ 24,350 Total $ 24,350 The company has predicted a sales increase of 20 percent. It has predicted that every item on the balance sheet will increase by 20 percent as well. Create the pro forma statements and reconcile them. What is the plug variable? (dividend paid)