The most recent financial statements for Crosby, Incorporated, follow. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. CROSBY, INCORPORATED 2020 Income Statement Sales Costs Other expenses $ 767,000 623,000 31,000 Earnings before interest and taxes Interest paid $ 113,000 15,600 Taxable income Taxes (24%) $ 97,400 23,376 Net income $ 74,024 Dividends Addition to retained earnings $ 23,440 50,584 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 25,640 Accounts payable Accounts receivable 35,100 Notes payable $ 63,000 18,800 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 25,640 Accounts payable Accounts receivable 35.100 Notes payable $ 63,000 18,800 Inventory 71,780 Total $ 81,800 Total $ 132,520 Long-term debt $ 115.000 Fixed assets Owners' equity Common stock and paid-in surplus Retained earnings $ 110,000 49,720 Net plant and equipment $ 224,000 Total $ 159,720 Total assets $ 356,520 Total liabilities and owners' equity $ 356,520 Complete the pro forma income statements below. (Input all answers as positive values. Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Pro Forma Income Statement 20 ales Growth Sales Growth 30% owth S 916.800 Sales Costs Other expenses EBIT Interest paid Taxable income Taxes Net income Dividends Add to RE Calculate the EFN for 20, 25 and 30 percent growth rates. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32. A negative answer should be indicated by a minus sign.) 20% 25% 30% EFN