In 2020 , the firm operated at 80 percent of capacity. Construct the pro forma income statement and balance sheet for the company. Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) \begin{tabular}{|l|} \hline \multicolumn{2}{|c|}{ Pro Forma Income Statement } \\ \hline Sales \\ \hline Costs \\ \hline Other expenses \\ \hline EBIT \\ \hline Interest \\ \hline Taxable income \\ \hline Taxes \\ \hline Net income \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ Pro Forma Balance Sheet } \\ \hline Assets & Liabilities and Owners' Equity \\ \hline Current assets & Current liabilities \\ \hline Cash & Accounts payable \\ \hline Accounts receivable & Notes payable \\ \hline Inventory & Total current liabilities \\ \hline \multirow[t]{2}{*}{ Total current assets } & Long-term debt \\ \hline & Owners' equity \\ \hline Fixed assets & Common stock and paid-in surplus \\ \hline \multirow[t]{2}{*}{ Net plant and equipment } & Retained earnings \\ \hline & Total owner's equity \\ \hline Total assets & Total liabilities and owners' equity \\ \hline \end{tabular} The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 are projected to grow by 20 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. What is the EFN? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)