The most recent financial statements for Scott, Inc., appear below. Sales for $2020$ are

projected to grow by $25$ percent. Interest expense will remain constant; the tax rate and

the dividend payout rate also will remain constant. Costs, other expenses, current assets

and accounts payable increase spontaneously with sales. SCOTT, INC.

Balance Sheet as of December $31,2019$ In $2019,$ the firm operated at $80$ percent of capacity. Construct the pro forma income

statement and balance sheet for the company. Assume that the company cannot sell

fixed assets. This implies that asset utilization may remain less than $100$ percent next

year as well. $($Do not round intermediate calculations and round your answers to the

nearest whole number, e$.$g$.,32.)\backslash$table$[[$Pro rorma Balance sheet$],[$Assets$,$Liabilities and Owners' Equity,$],[$Current assets,,Current liabilities,$],[$Cash$,,$Accounts payable,$],[$Accounts receivable,,Notes payable,$],[$Inventory$,$Total,,$],[$Total$,,$Long$-$term debt,$],[,$Owners' equity,,$],[$Fixed assets,,Common stock and paid$-$in surplus,$],[$Net plant and equipment,,Retained earnings,$],[,$Total,,$],[$Total assets,,Total liabilities and owners' equity,$]]$

What is the EFN? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.32.$ A negative answer should be indicated by a minus sign.$)$