Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 24,000 Assets $ 10,100 Debt $ 6,000 Costs 13,100 Equity 4,100 Net income $ 10,900 Total $ 10,100 Total $ 10,100 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. (Input all amounts as positive values. Do not round intermediate calculations.) What is the plug variable?

$11,434

$11,428

$11,444

$22,964

$11,431