Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $24,000 Assets $9,600 Debt $5,900 Costs 13,900 Equity 3,700 Net income $10,100 Total $9,600 Total $9,600 The company has predicted a sales increase of 11 percent. It has predicted that every item on the balance sheet will increase by 11 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here? Multiple Choice $10.792 $21,955