The most recent financial statements for Crosby. Incorporated, follow. Sales for 2021 are projected to grow by 20 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, and accounts payable increase spontaneously with sales. In 2020 , the firm operated at 80 percent of capacity. Construct the pro forma income statement and balance sheet for the company. Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) In 2020 , the firm operated at 80 percent of capacity. Construct the pro forma income statement and balance sheet for the company. Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Assets } & \\ \hline Current assets & Current liabilities \\ \hline Cash & Accounts payable \\ \hline Accounts receivable & Notes payable \\ \hline Inventory & & Total current liabilities \\ \hline Total current assets & & Long-term debt \\ \hline & & Owners equity \\ \hline Fixed assets & Common stock and paid-in surplus \\ \hline Net plant and equipment & Retalned earnings \\ \hline & & Total owners equity \\ \hline Total assets & & Total llabilities and owners equity \\ \hline \end{tabular} What is the EFN? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. A negative answer should be indicated by a minus sign.)