The most recent financial statements for Crosby, Inc., follow. Sales for 2018 are projected to grow by 20 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				$	753,000
Costs					588,000
Other expenses					24,000
Earnings before interest and taxes				$	141,000
Interest paid					20,000
Taxable income				$	121,000
Taxes (25%)					30,250
Net income				$	90,750
Dividends	$	28,133
Addition to retained earnings		62,617

CROSBY, INC. Balance Sheet as of December 31, 2017
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,240		Accounts payable	$	55,400
Accounts receivable		44,180		Notes payable		14,600
Inventory		97,960		Total	$	70,000
Total	$	163,380		Long-term debt	$	136,000
Fixed assets				Owners equity
Net plant and equipment	$	429,000		Common stock and paid-in surplus	$	117,500
				Retained earnings		268,880
				Total	$	386,380
Total assets	$	592,380		Total liabilities and owners equity	$	592,380

In 2017, the firm operated at 80 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.)