Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $ 26,000 Assets $ 9,900 Debt $ 5,200 Costs 13,000 Equity 4,700 Net income $ 13,000 Total $ 9,900 The company has predicted a sales increase of 12 percent. It has predicted that every item on the balance sheet will increase by 12 percent as well. $9.900 Total Create the pro forma statements and reconcile them. What is the plug variable here? Multiple Choice $13,968 O $13,968 O $13,979 O O $13,996 O $13,973 $23,772 O