Here are the abbreviated financial statements for Planners Peanuts: Income Statement, 2019 Sales 52,950 Costs 1,780 Net Income $1,170 Assets Balance Sheet, Year-End 2018 2019 2018 2019 $2,940 $4,160 Debt $ 990 51,310 Equity 1,950 2,850 $2,940 54,160 Total $2,940 $4,160 Total 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