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

Income Statement	Balance Sheet
Sales	$ 28,000	Assets	$ 9,700	Debt	$ 4,600
Costs	13,400			Equity	5,100
Net income	$ 14,600	Total	$ 9,700	Total	$ 9,700

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?

Multiple Choice

$15,455

$15,437

$24,241

$15,441

$15,432