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

Income Statement Balance Sheet

Sales $ $26,000$ Assets $ $10,300$ Debt $ $4,300$

Costs $13,800$ Equity $6,000$

Net income

$ $12,200$

Total

$ $10,300$

Total

$ $10,300$

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?