The most recent financial statements for Crosby, Inc., follow. Sales for 2018 are projected to grow by 25 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				$	754,000
Costs					589,000
Other expenses					25,000
Earnings before interest and taxes				$	140,000
Interest paid					21,000
Taxable income				$	119,000
Taxes (21%)					24,990
Net income				$	94,010
Dividends	$	28,203
Addition to retained earnings		65,807

CROSBY, INC. Balance Sheet as of December 31, 2017
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,340		Accounts payable	$	55,500
Accounts receivable		44,280		Notes payable		14,700
Inventory		98,960		Total	$	70,200
Total	$	164,580		Long-term debt	$	137,000
Fixed assets				Owners equity
Net plant and equipment	$	430,000		Common stock and paid-in surplus	$	118,000
				Retained earnings		269,380
				Total	$	387,380
Total assets	$	594,580		Total liabilities and owners equity	$	594,580

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.)