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

Income Statement		Balance Sheet
Sales	$19,000	Assets	$9,000	Debt	$6,000
Costs	13,500			Equity	3,000
Net income	$5,500	Total	$9,000	Total	$9,000

The company has predicted a sales increase of 8 percent. It has predicted that every item on the balance sheet will increase by 8 percent as well.

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

Multiple Choice

• $5,688

• $5,690

• $17,220

• $5,693

• $5,700