Consider the following statement of comprehensive income for the Dartmoor Corporation:

DARTMOOR CORPORATION Statement of Comprehensive Income
Sales					$	47,000
Cost						31,300
Taxable income					$	15,700
Taxes (34%)						5,338
Net income					$	10,362
Dividends	$	2,500
Addition to retained earnings		7,705

The statement of financial position for the Dartmoor Corporation follows.

DARTMOOR CORPORATION Statement of Financial Position
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	2,950		Accounts payable	$	2,400
Accounts receivable		4,100		Notes payable		5,400
Inventory		6,400		Total	$	7,800
Total	$	13,450		Long-term debt	$	28,000
				Owners equity
Fixed assets				Common stock and paid-in surplus	$	15,000
Net plant and equipment	$	41,300		Retained earnings		3,950
				Total	$	18,950
Total assets	$	54,750		Total liabilities and owners equity	$	54,750

Prepare a pro forma statement of financial position, assuming a 15 percent increase in sales, no new external debt or equity financing, and a constant payout ratio. (Do not round intermediate calculations. Round the final answers to 2 decimal places.)

DARTMOOR CORPORATION Pro Forma Statement of Financial Position
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash		$		Accounts payable		$
Accounts receivable				Notes payable
Inventory				Total		$
Total		$		Long-term debt		$
				Owners equity
Fixed assets				Common stock and paid-in surplus
Net plant and equipment				Retained earnings
				Total		$
Total assets		$		Total liabilities and owners equity		$

Calculate the EFN. (Do not round intermediate calculations. Negative answer should be indicated by a minus sign. Round the final answer to 2 decimal places.)

EFN

$