The most recent financial statements for Scott, Inc., appear below. Interest expense will remain constant; the tax rate and the dividend payout rate also will remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. Assume the firm is operating at full capacity and the debt-equity ratio is held constant.

SCOTT, INC. 2019 Income Statement
Sales				$	758,000
Costs					614,000
Other expenses					26,500
Earnings before interest and taxes				$	117,500
Interest expense					12,000
Taxable income				$	105,500
Taxes (25%)					26,375
Net income				$	79,125
Dividends	$	40,140
Addition to retained earnings		38,985

SCOTT, INC. Balance Sheet as of December 31, 2019
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	24,740		Accounts payable	$	59,400
Accounts receivable		34,110		Notes payable		16,100
Inventory		70,970		Total	$	75,500
Total	$	129,820		Long-term debt	$	106,000
				Owners equity
Fixed assets				Common stock and paid-in surplus	$	101,000
Net plant and equipment	$	215,000		Retained earnings		62,320
				Total	$	163,320
Total assets	$	344,820		Total liabilities and owners equity	$	344,820

Complete the pro forma income statements below. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

Calculate the EFN for 10, 15 and 40 percent growth rates. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to the nearest whole dollar amount.)