Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales $33,200 Costs 25,440 Balance Sheet Assets $22,150 Debt $ 6,650 Equity 15,500 Net income $ 7.760 Total $22,150 Total $22,150 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.) Assets Pro forma income statement Sales Costs Net Income Pro forma balance sheet Debt Equity Total Total What is the plug variable? The plug variable is in the amount of