A company has spontaneous assests of $300 million, current sales of $400 million, spontaneuos liabilities of $150 million, a profit margin of 6%, and dividend payout ratio of 25%. Their anticipated sales growth next year is 4%. The need to arrange financing of: a) $1.46 million b) $12.9 million c) $2.65 million d) $3.92 million e) $0