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.)