Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 27,000 Assets $ 10,900 Debt $ 6,000 Costs 14,400 Equity 4,900 Net income $ 12,600 Total $ 10,900 Total $ 10,900 The company has predicted a sales increase of 9 percent. It has predicted that every item on the balance sheet will increase by 9 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here? Multiple Choice O $13,271 $13,275 o $13,280 o $13,293 a $24,753