Here are the abbreviated financial statements for Planners Peanuts. Income Statement, 2015 Sales $2,780 Costs 1,500 Net income S 1.280 Assets 2014 $4,010 Balance Sheet, Year-End 2015 $4,880 Debt Equity 2014 $1,440 2,570 2015 $1.710 3,170 Total $4,010 S4,880 Total $4,010 $4,880 If sales increase by 37% in 2016, and the company uses a percentage-of-sales planning model (meaning that all items on the income and balance sheet also increase by 37%), what must be the balancing item? The balancing itomis (Click to select) What will be its valuo? (Round your answer to 1 decimal place.) Value of the balancing item