Consider the following simplified financial statements for the Wesney Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 46,900 Assets $ 22,700 Debt $ 6,700 Costs 41,140 Equity 16,000 Net income $ 5,760 Total $ 22,700 Total $ 22,700 The company has predicted a sales increase of 18 percent. It has predicted that every item on the balance sheet will increase by 18 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.)