Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales $38,000 Costs 32,600 Balance Sheet Assets $27,300 Debt $ 6,700 Equity 20,600 Net income $ 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.) Pro forma income statement Sales Assets $ Costs 43,700 37.490 6,210 Pro forma balance sheet 31,395 Debt Equity 31,395 Total Net income 7,705 23.690 31,395 $ Total $ $ What is the plug variable? The plug variable is In the amount of