A firm has sales of $355,000 net income of $28,000 and dividends of $12,500 total debt is $73,000 and total equity is $95,000 if the firm grows at the SGR issues no new equity and maintains its debt equity ratio how much must be borrowed?

A firm has sales of $355,000, net income of $28,000, and dividends of $12,500. Total debt is $73,000 and Total equity is $95,000. If the firm grows at the SGR, Issues no new equity, and maintains its Debt-Equity ratio, how much must be borrowed? (Round your answer to two decimal places; e.g. 1234.56)