Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $28,000 Assets $9,200 Debt $5,600 Costs 14,300 Equity 3,600 Net income $13,700 Total $9,200 Total $9,200 The company has predicted a sales increase of 10 percent. It has predicted that every item on the balance sheet will increase by 10 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here?