Here are the abbreviated financial statements for Planner's Peanuts: INCOME STATEMENT, 2019 Sales $3,580 Cost 2,700 Net income $ 800 Assets BALANCE SHEET, YEAR-END 2918 2019 $4,500 $ 4,8ee Debt Equity $ 4,50 $ 4,800 Total 2018 $ 833 3,667 $4,500 2019 $1,000 3,800 $4,880 Total a. If sales increase by 20% 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 20%). what must be the balancing item? b. What will be the value of this balancing item? Dividends Balancing item Value b