Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): Income Statement Sales $30,500 Costs 23,910 Balance Sheet Assets $23.250 Debt $ 6750 Equity 16,500 Net income $ 6,590 Total $23.250 Total $23,250 The company has predicted a sales increase of 20 percent. It has predicted that every item on the balance sheet will increase by 20 percent as well Create the pro forma statements and reconcile them. (Input all answers as positive values. Do not round intermediate calculations.) Pro forma income statement Sales Pro forma balance sheet Debt Equity Total Costs Net income What is the plug variable? The plug variable is in the amount of