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 $ 754,000 Costs 610,000 Other expenses 24,500 Earnings before interest and taxes $ 119,500 Interest paid 10,400 Taxable income $ 109,100 Taxes (21%) 22,911 Net income $ 86,189 Dividends $ 32,540 Addition to retained earnings 53,649 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners Equity Current assets Current liabilities Cash $ 24,340 Accounts payable $ 57,800 Accounts receivable 33,670 Notes payable 14,900 Inventory 70,610 Total $ 72,700 Total $ 128,620 Long-term debt $ 102,000 Owners equity Fixed assets Common stock and paid-in surplus $ 97,000 Net plant and equipment $ 211,000 Retained earnings 67,920 Total $ 164,920 Total assets $ 339,620 Total liabilities and owners equity $ 339,620 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.) 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.)