Sales Costs Income Statement, 2015 $3,410 930 Net income $ 2.480 2014 $4,420 Assets Balance Sheet, Year-End 2015 $5,550 Debt Equity 2014 $1,340 3,080 2015 $1,840 3,710 Total $4,420 $5,550 Total $4,420 $5,550 SEE AL If sales increase by 36% in 2016, and the company uses a percentage-of-sales planning model (meaning that all items on the income and balance sheet also increase by 36%), what must be the balancing item? The balancing item is (Click to select) What will be its value? (Round your answer to 1 decimal place.) Value of the balancing item $