Screen shot of question :

Here are the abbreviated financial statements for Planners Peanuts:

INCOME STATEMENT, 2012
Sales	$	8,500
Cost		6,700
Net income	$	1,800

BALANCE SHEET, YEAR-END
	2011		2012			2011		2012
Assets	$	5,500	$	10,800	Debt	$	853	$	1,000
					Equity		4,647		9,800
Total	$	5,500	$	10,800	Total	$	5,500	$	10,800

If sales increase by 20% in 2013 and the company uses a strict percentage of sales planning model (meaning that all items on the income and balance sheet also increase by 20%).

The balancing item is (Click to select)debt OR sales OR dividends OR net income OR cost. If net income next year is $ ___and equity increases by $___, then (Click to select)net income OR debt OR dividends OR cost OR sales must be ____$.