Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales Costs $38,000 32,600 Balance Sheet Assets $27,300 Debt $ 6,700 Net income Equity 20,600 $ 5,400 Total $27,300 Total $27,300 The company has predicted a sales increase of 15 percent. It has predicted that every item on the balance sheet will increase by 15 percent as well. Create the pro forma statements and reconcile them. (Input all amounts as positive values. Do not round intermediate calculations.)