Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales $25,000 Assets Costs 13,200 Net income $11,800 Total Balance Sheet $10,400 Debt Equity $10,400 Total $4,200 6,200 $10,400 The company has predicted a sales increase of 12 percent. It has predicted that every item on the balance sheet will increase by 12 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here