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.

\begin{tabular}{|c|c|} \hline \multicolumn{2}{|l|}{CROSBY,INCORPORATED2020IncomeStatement} \\ \hline Sales & 760.000 \\ \hline Costs & 616,000 \\ \hline Other expenses & 27,500 \\ \hline Earningsbeforeinterestandtaxes & $116,500 \\ \hline Interest paid & 12,800 \\ \hline Taxable income & $103,700 \\ \hline Taxes (22\%) & 22,814 \\ \hline Net income & $80,886 \\ \hline Dividends & \\ \hline Addition to retained earnings 41,946 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{CROSBY,INCORPORATEDBalanceSheetasofDecember31,2020} \\ \hline \multicolumn{2}{|c|}{ Assets } & \multicolumn{2}{|l|}{ Liabilities and Owners' Equity } \\ \hline Current assets & & Current liabilities & \\ \hline Cash & $24,940 & Accounts payable & $60,200 \\ \hline Accounts receivable & 34,330 & Notes payable & 16,700 \\ \hline Inventory & 71,150 & Total & $76,900 \\ \hline \multirow[t]{2}{*}{ Total } & $130,420 & Long-term debt & $108,000 \\ \hline & & Owners' equity & \\ \hline Fixed assets & & Commonstockandpaid-insurplus & $103,000 \\ \hline \multirow[t]{2}{*}{ Net plant and equipment } & $217,000 & Retained earnings & 59,520 \\ \hline & & Total & $162,520 \\ \hline Total assets & $347,420 & Total liabilities and owners' equity & $347,420 \\ \hline \end{tabular} 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.)