Here are the abbreviated financial statements for Planners Peanuts: Income Statement, 2019 Sales $3,310 Costs 1,530 Net income $1,780 Balance Sheet, Year-End 2018 2019 2018 2019 Assets $3,540 $4,770 Debt $1,490 $1,430 Equity 2,050 3,340 Total 53,540 $4,770 Total $3,540 $4,770 If sales increase by 29% in 2020, and the company uses a strict percentage-of-sales planning model (meaning that all items on the income and balance sheet also increase by 29%), what must be the balancing item? The balancing item is Click to select) What will be its value? (Do not round intermediate calculations, Round your answer to 1 decimal place.) Value of the balancing items