Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales $27,000 Assets Costs 13,300 Net income $13,700 Total Balance Sheet $9,700 Debt Equity $9,700 Total $4,400 5,300 $9,700 The company has predicted a sales increase of 8 percent. It has predicted that every item on the balance sheet will increase by 8 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here? Multiple Choice $14,359 $14,372 $14,355 $22,820 $14,351