P4-1 Pro Forma Statements [LO1] Consider the following simplified financial statements for the Wims Corporation (assuming no income taxes): The company has predicted a sales increase of 11 percent. It has predicted that every item on the balance sheet will increase by 11 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here? Multiple Choice $19,878 $10,975 $10,962 $10,995 $10,969