Here are the abbreviated financial statements for Planners Peanuts:

INCOME STATEMENT, 2017
Sales	$	5,000
Cost		3,900
Net income	$	1,100

BALANCE SHEET, YEAR-END
		2016				2017						2016				2017
Assets		$	7,500			$	12,100			Debt		$	833			$	1,000
										Equity			6,667				11,100
Total		$	7,500			$	12,100			Total		$	7,500			$	12,100
If sales increase by 10% in 2018 and the company uses a strict percentage of sales planning model (meaning that all items on the income and balance sheet also increase by 10%), what must be the balancing item? Debt Cost Dividends Net income Sales b. What will be the value of this balancing item?