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.

\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{CROSBY,INCORPORATED2020IncomeStatement} \\ \hline Sales & & 770.000 \\ \hline Costs & & 626,000 \\ \hline Other expenses & & 32,500 \\ \hline Earningsbeforeinterestandtaxes & & $111,500 \\ \hline Interest paid & & 16,800 \\ \hline Taxable income & & $94,700 \\ \hline Taxes (22\%) & & 20,834 \\ \hline Net income & & $73,866 \\ \hline Dividends & $21,340 & \\ \hline Addition to retained earnings & 52,526 & \\ \hline \end{tabular} 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.) \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 & $25,940 & Accounts payable & $64,200 \\ \hline Accounts receivable & 35,430 & Notes payable & 19,700 \\ \hline Inventory & 72,050 & Total & $83,900 \\ \hline \multirow[t]{2}{*}{ Total } & $133,420 & Long-term debt & $118,000 \\ \hline & & Owners' equity & \\ \hline Fixed assets & & Commonstockandpaid-insurplus & $113,000 \\ \hline \multirow[t]{2}{*}{ Net plant and equipment } & $227,000 & Retained earnings & 45,520 \\ \hline & & Total & $158,520 \\ \hline Total assets & $360,420 & Total liabilities and owners' equity & $360,420 \\ \hline \end{tabular} 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.)