Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes):

Income Statement	Balance Sheet
Sales	$ 23,000	Assets	$ 10,700	Debt	$ 4,600
Costs	13,000			Equity	6,100
Net income	$ 10,000	Total	$ 10,700	Total	$ 10,700

The company has predicted a sales increase of 10 percent. It has predicted that every item on the balance sheet will increase by 10 percent as well.

Create the pro forma statements and reconcile them. What is the plug variable here?

Multiple Choice

$10,360

$19,130

$10,366

$10,390

$10,372