Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Balance Sheet Income Statement $32,400 26,760 $ 6,200 17,500 Assets $23,700 Sales Debt Equity Costs Net $23,700 $ 5,640 Total $23,700 Total income 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.) Pro forma income statement Pro forma balance sheet Debt Sales Assets Costs Equity Net income Total Total What is the plug variable? The plug variable is in the amount of