Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales Costs Balance Sheet $ 20,000 13,200 Assets $ 10,200 Debt Equity Total $5,800 4,400 $ 10,200 Net income $6,800 Total $ 10,200 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? $17,992 $7,088 $7,067 O $7,072 $7,062 4