Consider the following simplified financial statements for the Fire Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 30,900 Assets $ 25,450 Debt $ 6,950 Costs 23,060 Equity 18,500 Net income $ 7,840 Total $ 25,450 Total $ 25,450 The company has predicted a sales increase of 12 percent. Assume Fire pays out half of net income in the form of a cash dividend. Costs and assets vary with sales, but debt and equity do not. Prepare the pro forma statements.