Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes):

Income Statement				Balance Sheet
Sales	$	38,000		Assets	$	27,300		Debt	$	6,700
Costs		32,600						Equity		20,600
Net income	$	5,400		Total	$	27,300		Total	$	27,300

The company has predicted a sales increase of 15 percent. Assume Wims pays out half of net income in the form of a cash dividend. Costs and assets vary with sales, but debt and equity do not.

Prepare the pro forma statements. (Input all amounts as positive values. Do not round intermediate calculations.)

Determine the external financing needed. (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)