Consider the following simplified financial statements for the Yoo Corporation (assuming no income taxes): Income Statement Sales Costs Balance Sheet Debt Equity $39,600 31,800 Assets $23,800 $ 6,800 17,000 Net income $7,800 Total $23,800 Total $23,800 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 amounts as positive values. Do not round intermediate calculations.) Pro forma income statement Pro forma balance sheet 28,560 Sales 47,520 Assets Debt 8,160 Costs 38,160 Equity 20,400 Net income 9,360 Total 28,560 Total 28,560 What is the plug variable? The plug variable is dividends paid in the amount of $