Consider the following simplified financial statements for the Yoo Corporation (assuming no income taxes):

Income Statement				Balance Sheet
Sales	$	32,800		Assets	$	25,950		Debt	$	6,450
Costs		26,290						Equity		19,500
Net income	$	6,510		Total	$	25,950		Total	$	25,950

The company has predicted a sales increase of 12 percent. It has predicted that every item on the balance sheet will increase by 12 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
Sales	$		Assets	$		Debt	$
Costs						Equity
Net income	$		Total	$		Total	$

What is the plug variable?

The plug variable is

in the amount of $ .