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$.,32.)$