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. Assume the firm is operating at full capacity and the debt-equity ratio is held constant. CROSBY, INCORPORATED 2020 Income Statement Sales $ 760,000 Costs 616,000 Other expenses 27,500 Earnings before interest and taxes $ 116,500 Interest paid 12,800 Taxable income $ 103,700 Taxes (22%) 22,814 Net income $ 80,886 Dividends $ 38,940 Addition to retained earnings 41,946 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners Equity Current assets Current liabilities Cash $ 24,940 Accounts payable $ 60,200 Accounts receivable 34,330 Notes payable 16,700 Inventory 71,150 Total $ 76,900 Total $ 130,420 Long-term debt $ 108,000 Owners equity Fixed assets Common stock and paid-in surplus $ 103,000 Net plant and equipment $ 217,000 Retained earnings 59,520 Total $ 162,520 Total assets $ 347,420 Total liabilities and owners equity $ 347,420 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 10, 15 and 40 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.)