The most recent financial statements for Crosby, Inc., follow. Sales for 2018 are projected to grow by 30 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 $ 752,000 Costs 587,000 Other expenses 23,000 Earnings before interest and taxes $ 142,000 Interest paid 19,000 Taxable income $ 123,000 Taxes (24%) 29,520 Net income $ 93,480 Dividends $ 28,044 Addition to retained earnings 65,436 CROSBY, INC. Balance Sheet as of December 31, 2017 Assets Liabilities and Owners Equity Current assets Current liabilities Cash $ 21,140 Accounts payable $ 55,300 Accounts receivable 44,080 Notes payable 14,500 Inventory 96,960 Total $ 69,800 Total $ 162,180 Long-term debt $ 135,000 Fixed assets Owners equity Net plant and equipment $ 428,000 Common stock and paid-in surplus $ 117,000 Retained earnings 268,380 Total $ 385,380 Total assets $ 590,180 Total liabilities and owners equity $ 590,180 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.) What is the EFN? (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)