The most recent financial statements for Moose Tours, Inc., appear below. Sales for 2016 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, fixed assets, and accounts payable increase spontaneously with sales. MOOSE TOURS, INC 2015 Income Statement Sales Costs Other expenses $763,000 598,000 19,000 Earnings before interest and taxes Interest expense $146,000 10,000 Taxable income Taxes (35%) $136,000 47,600 Net income $ 88,400 Dividends Addition to retained earnings $21,760 66,640 MOOSE TOURS, INC Balance Sheet as of December 31, 2015 Assets Liabilities and Owners' Equity Current assets Current liabilities $ 56,400 Cash Accounts receivable S 22,240 Accounts payable 34,560 Notes payable 71,520 15,600 $72,000 $146,000 Total Total S 128,320 Long-tem debt Owners' equity Common stock and paid-in surplus Fixed assets Net plant and equipment S420,000 $132,000 198,320 $330,320 $548,320 Total Total assets S 548,320 Total liabilities and owners' equity What is the EFN if the firm was operating at only 80 percent of capacity in 2015? Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)