Requirement 1: Proforma Statements

Income Statement Balance Sheet

Sales $ 41,400 Assets $ 30,360 Debt $ 7,245
Costs $ 34,270 Equity $ 23,115
Net Income $ 7,130 Total $ 30,360 Total $ 30,360

Requirement 2: Plug Variable

Net income $ 7,130

Increase in equity $ 3,015

Equity should increase by the amount of net income i.e $7,130 but it increased by $3,015 only
The Plug variable here is the dividend paid which reduces the equity by the amount of dividend.

Plug Variable = Dividend paid = $ 4,115