Here are the abbreviated financial statements for Planners Peanuts: Sales Cost INCOME STATEMENT, 2012 $9,000 7,100 Net income $1,900 BALANCE SHEET, YEAR-END 2011 2012 2011 2012 $ 6,500 $ 9,500 Debt$ 853 $ 1,000 5,647 8,500 Assets Equity Total 6,500 $ 9,500 Total 6,500 9,500 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 (Click to select) increases by $ . If net income next year is $ and equity then (Click to select) must be $