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. SCOTT, INC. 2019 Income Statement Sales Costs Other expenses $891,600 727,900 18,240 $145,460 Earnings before interest and taxes Interest expense 13,400 Taxable income Taxes (22%) $132,060 29,053 Net income $ 103,007 $36,224 Dividends Addition to retained earnings 66,783 SCOTT, INC. Balance Sheet as of December 31, 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 24,280 Accounts payable $ 65,200 Accounts receivable 37,070 Notes payable 16,320 Inventory 83,400 Total $ 81,520 Total $ 144,750 Long-term debt $155,000 Fixed assets Owners' equity Common stock and paid-in surplus Retained earnings $130,000 Net plant and equipment $396,500 174,730 Total $304,730 Total assets $ 541,250 Total liabilities and owners' equity $541,250 Complete the pro forma income statements below. (Input all answers as positive values. Do not round intermediate calculations. Round your answers to nearest whole dollar amount.) Pro Forma Income Statement 15% Sales Growth 20% Sales Growth 25% Sales Growth Sales Costs Other expenses EBIT Interest expense Taxable income Taxes Net income Dividends Add to RE Calculate the EFN for 15, 20 and 25 percent growth rates. (Do not round intermediate calculations. A negative answer should be indicated by a minus sign. Round your answers to nearest whole dollar amount.) 15% 20% 25% EFN