A firm has sales of $$78,000,$ expenses of $$62400,$ total assets of $$390,000,$ and total debt of $$156,000.$ Assets and costs are proportional to sales. Debt and equity are not. No dividends or taxes are paid. Next year's sales are projected to be $$85800.$ What is the amount of external financing needed?

Multiple Choice

$$39,000$

$$274,560$

$$21,840$

$$77,161$

$$171,600$

Please show work, step by step.