Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $33,600 Assets $24,350 Debt $ 6,850 Costs 27,800 Equity 17,500 Net income $ 5,800 Total $24,350 Total $24,350 The company has predicted a sales increase of 20 percent. It has predicted that every item on the balance sheet will increase by 20 percent as well. Create the pro forma statements and reconcile them. (Input all answers as positive values. Do not round intermediate calculations.) Assets Pro forma income statement Sales Costs Net Income Pro forma balance sheet Debt Equity Total Total What is the plug variable? The plug variable is in the amount of