Consider the following simplified financial statements for the Wesney Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 32,400 Assets $ 23,700 Debt $ 6,200 Costs 26,760 Equity 17,500 Net income $ 5,640 Total $ 23,700 Total $ 23,700 The company has predicted a sales increase of 9 percent. It has predicted that every item on the balance sheet will increase by 9 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.)

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 -------------------