Here are the abbreviated financial statements for Planners Peanuts: INCOME STATEMENT, 2012 Sales $ 9,500 Cost 7,500 Net income $ 2,000 BALANCE SHEET, YEAR-END 2011 2012 2011 2012 Assets $ 7,500 $ 10,000 Debt $ 853 $ 1,000 Equity 6,647 9,000 Total $ 7,500 $ 10,000 Total $ 7,500 $ 10,000 If sales increase by 25% in 2013 and the company uses a strict percentage of sales planning model (meaning that all items on the income and balance sheet also increase by 25%). The balancing item is . If net income next year is $ and equity increases by $ , then must be $ .