The most recent financlal statements for Crosby, Incorporated, follow. Sales for 2021 are projected to grow by 20 percent. Interest expense will remaln 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. In 2020 , the firm operated at 80 percent of capacity. Construct the pro forma Income statement and balance sheet for the company. Assume that fixed assets are sold so that the company has a 100 percent asset utllization. (Do not round Intermedlate calculations and round your answers to the nearest whole number, e.g., 32.) What Is the EFN? (Do not round Intermedlate calculations and round your answer to the nearest whole number, e.g., 32. A negatlve answer should be Indlcated by a minus sign.)