I know the first part is dividends but am struggling on the second part.

Here are the abbreviated financial statements for Planner's Peanuts: INCOME STATEMENT, 2019 Sales $5,500 Cost 4,300 Net income $ 1,200 Assets BALANCE SHEET, YEAR-END 2018 2019 2018 $ 8,500 $ 9,200 Debt $ 823 Equity 7,677 $ 8,500 $ 9,200 Total $8,500 2019 $1,000 8,200 $9,200 Total a. If sales increase by 15% 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 15%), what must be the balancing item? b. What will be the value of this balancing item? a. Dividends Balancing item Value b