Here are the abbreviated financial statements for Planners Peanuts:

Income Statement, 2015
Sales		$3,220
Costs		1,120
Net income		$ 2,100

Balance Sheet, Year-End
	2014	2015			2014	2015
Assets	$4,670	$3,970		Debt	$1,490	$1,840
				Equity	3,180	2,130
Total	$4,670	$3,970		Total	$4,670	$3,970

If sales increase by 26% 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 26%), what must be the balancing item?
The balancing item is (Click to select)sales.dividends.costs.
What will be its value? (Round your answer to 1 decimal place.)
Value of the balancing item $