The most recent financial statements for Moose Tours, Inc., follow. Sales for 2018 are projected to grow by 12 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. 2018 Pro forma Sales $ 929,000 Costs 723,000 Other expenses 19,000 EBIT $ 187,000 Interest expense 14,000 Taxable income $ 173,00 Taxes 60,55 Net income $ 112,450 Dividends $ 33,735 Add. to retained earnings 78,715 Sales increase 12% Operating capacity 100% Tax rate 35% Assets Proforma Liabilities and owners' equity Proforma 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 Fixed assets Net plant and Owners' equity equipment $ 413,000 Common stock and paid-in surplus $ 140,000 Retained earnings 182,900 Total $ 322,900 Total liabilities and Total assets $ 565,900 owners' equity $ 565,900 1. Calculate EFN with 12% increase in sales and select the plug variable