Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): points Income Statement Sales $40,000 Costs 34,160 Balance Sheet Assets $26,000 Debt $ 7,000 Equity 19,000 eBook Net income $ 5,840 Total $26,000 Total $26,000 Print References 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.) Pro forma income statement Sales Costs Assets Pro forma balance sheet Debt Equity Total Net income Total What is the plug variable? The plug variable is in the amount of