Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales $39,200 Costs 32,650 Balance Sheet Assets $21,600 Debt Equity $ 6,600 15,000 Net income $ 6,550 Total $21,600 Total $21,600 The company has predicted a sales increase of 16 percent. It has predicted that every item on the balance sheet will increase by 16 percent as well. Create the pro forma statements and reconcile them. (Input all answers as positive values. Do not round intermediate calculations.) Pro forma balance sheet Pro forma income statement Sales Assets Debt Costs Equity Total Net income Total What is the plug variable