Assume Marble is projecting a 20% increase in sales for the coming year, and that assets, all costs, and current liabilities are proportional to sales. Long-term debt is not proportional to sales. Assume the firm's tax rate remains unchanged and the dividend payout is 40%. What is the external financing needed (EFN) for 2015 ($ in millions)?

Marble Comics Group Balance Sheet for the Years Ending 2014 and 2015 (\$ in millions) Marble Comics Group 2015 Income Statement ( S in millions)