A firm has the following balance sheet:

	Cash	$ 20		Accounts payable	$ 20
	Accounts receivable	20		Notes payable	40
	Inventory	20		Long-term debt	80
	Fixed assets	180		Common stock	80
				Retained earnings	20
				Total liabilities
	Total assets	$240		and equity	$240

Sales for the year just ended were $400, and fixed assets were used at 80 percent of capacity, but its current assets were at optimal levels. Sales are expected to grow by 5 percent next year, the profit margin is 5 percent, and the dividend payout ratio is 60 percent. How much additional funds (AFN) will be needed?

my professor states that the answer is -6.40. i need to know how he got this. with work not excel please.