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				$	749,000
Costs					584,000
Other expenses					20,000
Earnings before interest and taxes				$	145,000
Interest paid					16,000
Taxable income				$	129,000
Taxes (21%)					27,090
Net income				$	101,910
Dividends	$	31,592
Addition to retained earnings		70,318

CROSBY, INC. Balance Sheet as of December 31, 2017
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	20,840		Accounts payable	$	55,000
Accounts receivable		43,780		Notes payable		14,200
Inventory		93,960		Total	$	69,200
Total	$	158,580		Long-term debt	$	132,000
Fixed assets				Owners equity
Net plant and equipment	$	425,000		Common stock and paid-in surplus	$	115,500
				Retained earnings		266,880
				Total	$	382,380
Total assets	$	583,580		Total liabilities and owners equity	$	583,580

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.)