The most recent financial statements for Crosby, Incorporated, appear below. Interest expense will remain constant; the tax rate and the dividend payout rate also will remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. Assume the firm is operating at full capacity and the debt-equity ratio is held constant. CROSBY, INCORPORATED Balance Sheet as of December 31, 2021 Assets Llabilities and Owners' Equity Current assets Cash Accounts receivable Inventory Total Print References $25,440 34,880 71,600 $131,920 Fixed assets Net plant and equipment Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus $222,000 Retained earnings Total $353,920 Total liabilities and owners' equity $62,20018,200$80,400$113,000 Total assets $353,920 Total liabilities and owners' equity $108,00052,520$160,520$353,920 Complete the pro forma income statements below. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Calculate the EFN for 15, 20 and 45 percent growth rates. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)