Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Balance Sheet Sales $19,000 Assets $10,600 Debt $5,700 Costs 13,900 Equity 4,900 Net income $5,100 Total $10,600 Total $10,600 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?