ABCL is forecasting next years sales to be Rs 600 Lakhs. This is a 20% increase over this year's sales. To support a 20% growth rate the company needs Rs 100 Lakhs in new assets, as their first year assets total Rs 500 Lakh. ABCL's Income statement for year 2021 is below (in Rs Lakhs): Sales: 500 Costs: 400 Taxable Income: 100 Taxes(34%): 34 Net Income: 66 Dividends: 22 Addition to Retained Earnings: 44 ABCL's Balance Sheet is: Assets(in Rs Lakhs) Current Assets: 200 Net Fixed Assets: 300 Total Assets: 500 Liabilities and Owners Equity (in Rs Lakhs) Total Debt: 250 Owners Equity: 250 Total Liabilities and Owners Equity: 500 Using Percentage of Sales Method (Balance Sheet Approach), calculate the Cash Plug or External Financing Needed. (20)