Consider the following simplified financial statements for the Furukawa 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. It has predicted that every item on the balance sheet will increase by $12$ percent as well. Create the pro forma statements and reconcile them.

Note: Input all answers as positive values. Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.,32.$

What is the plug variable?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$