the company has predicted a sales increase of 20 percent. it has predicted that every item on the balance sheet will increase by 20 percent as well. create the pro forma statements and reconcile them. (input all answers as positive values. do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) what is the plug variable? (do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)