Income Statement Balance Sheet Sales $19,000 Assets $9,300 Debt $5,800 Costs 13,400 Equity 3,500 Net income $5,600 Total $9,300 Total $9,300 The company has predicted a sales increase of 9 percent. It has predicted that every item on the balance sheet will increase by 9 percent as well. Create the pro forma statements and reconcile them. What is the plug variable here