Consider the following simplified financial statements for the Wesney Corporation (assuming no income taxes): Income Statement Balance Sheet $ $ Sales Assets Debt $5,900 Costs 45,700 40,100 21,900 Equity 16,000 $ Net income $5,600 Total Total $ 21,900 21,900 The company has predicted a sales increase of 6 percent. It has predicted that every item on the balance sheet will increase by 6 percent as well. Create the pro forma statements and reconcile them. (Input all answers as positive values. Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Pro forma income statement Sales Costs Net income Assets Total Assets Pro forma balance sheet Debt Equity Total Debt and Equity What is the plug variable? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) The plug variable is in the amount of