Here are the abbreviated financial statements for Planners Peanuts: Income Statement, 2019 Sales $ 3,020 Costs 1,540 Net income $ 1,480 Balance Sheet, Year-End 2018 2019 2018 2019 Assets $ 2,790 $ 5,470 Debt $ 1,000 $ 1,740 Equity 1,790 3,730 Total $ 2,790 $ 5,470 Total $ 2,790 $ 5,470 If sales increase by 36% 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 36%), 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 item $