Please explain the fixed assests net plant and equipment and EFN.

The most recent financial statements for Crosby, Inc., follow. Sales for 2018 are projected to grow by 25 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, and accounts payable increase spontaneously with sales. CROSBY, INC. 2017 Income Statement Sales Costs Other expenses $762.000 597,000 33,000 Earnings before interest and taxes Interest paid $ 132,000 29,000 Taxable income Taxes (24%) $ 103,000 24,720 Net income $ 78,280 Dividends Addition to retained earnings $23,484 54,796 CROSBY, INC. Balance Sheet as of December 31, 2017 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 22,140 Accounts payable $ 56,300 Accounts receivable 45,080 Notes payable 15,500 Inventory 106,960 Total $ 71,800 Total $ 174,180 Long-term debt $ 145,000 Fixed assets Net plant and equipment Owners' equity Common stock and paid-in $438,000 surplus Retained earnings $ 122,000 273,380 Total $395,380 Total assets Total liabilities and owners' $ 612,10 equity $ 612,180 In 2017, the firm operated at 75 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.) Assets Current assets Cash $ Accounts receivable Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities 27,675 Accounts payable $ 56,350 Notes payable 133,700 Total 217,725 Long-term debt $ Owners' equity Common stock and paid-in surplus $ Retained earnings Total Total liabilities and owners' equity $ 70,375 15,500 85,875 145,000 Inventory Total Fixed assets Net plant and equipment 122,000 345,732 467,732 698,607 Total assets What is the EFN? (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.) EFN