Consider the following simplified financial statements for the Fire Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 38,400 Assets $ 23,100 Debt $ 6,100 Costs 30,760 Equity 17,000 Net income $ 7,640 Total $ 23,100 Total $ 23,100 The company has predicted a sales increase of 8 percent. It has predicted that every item on the balance sheet will increase by 8 percent as well. Create the pro forma statements and reconcile them.