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.

CROSBY, INCORPORATED
2020 Income Statement
Sales		$ 763,000
Costs		598,000
Other expenses		34,000
Earnings before interest and taxes		$ 131,000
Interest paid		30,000
Taxable income		$ 101,000
Taxes (25%)		25,250
Net income		$ 75,750
Dividends	$ 23,483
Addition to retained earnings	52,267

CROSBY, INCORPORATED
Balance Sheet as of December 31, 2020
Assets		Liabilities and Owners Equity
Current assets		Current liabilities
Cash	$ 22,240	Accounts payable	$ 56,400
Accounts receivable	45,180	Notes payable	15,600
Inventory	107,960	Total	$ 72,000
Total	$ 175,380	Long-term debt	$ 146,000
Fixed assets		Owners equity
Net plant and equipment	$ 439,000	Common stock and paid-in surplus	$ 122,500
		Retained earnings	273,880
		Total	$ 396,380
Total assets	$ 614,380	Total liabilities and owners equity	$ 614,380

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.)

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.)