The most recent financial statements for Hopington Tours Inc. follow. Sales for 2018 are projected to grow by 30 and 35% in addition to 20%. 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. The firm wishes to keep its debt-equity ratio constant. (Do not round intermediate calculations. Round the final answers to 2 decimal places. Negative answers should be indicated by a minus sign. Omit $ sign in your response.)

HOPINGTON TOURS INC. 2017 Statement of Comprehensive Income
Sales				$	929,000
Costs					723,000
Other expenses					19,000
Earnings before interest and taxes				$	187,000
Interest paid					14,000
Taxable income				$	173,000
Taxes (35%)					60,550
Net income				$	112,450
Dividends	$	33,735
Addition to retained earnings		78,715

HOPINGTON TOURS INC. Statement of Financial Position as of December 31, 2017
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	25,300		Accounts payable	$	68,000
Accounts receivable		40,700		Notes payable		17,000
Inventory		86,900		Total	$	85,000
Total	$	152,900		Long-term debt	$	158,000
				Owners equity
Fixed assets				Common stock and paid-in surplus	$	140,000
Net plant and equipment	$	413,000		Retained earnings		182,900
				Total	$	322,900
Total assets	$	565,900		Total liabilities and owners equity	$	565,900

Calculate the EFN for 20% growth rates.

	20% Sales Growth
EFN	$

Calculate the EFN for 30% growth rates.

	30% Sales Growth
EFN	$

Calculate the EFN for 35% growth rates.

	35% Sales Growth
EFN	$