Big Test Inc. had sales last year of $$100$mm$.$ Sales are expected to grow $20\%$ next year. To support the new sales level, the production manager has indicated that fixed assets will need to increase by $$30$mm$.$ Last year's balance sheet showed the following:

Current assets $=$ $$20$mm

Fixed assets $=$ $$90$mm

Accounts Payable $=$ $$10$mm

Notes Payable $=$ $$20$mm

Long$-$term Liabilities $=$ $$30$mm

Common Stock $=$ $$20$mm

Retained Earnings $=$ $$30$mm

Assuming net margin will be $5\%$ and that the retention ratio will be $40\%,$ what is the firm's DFN$?$ BEWARE OF THE CHANGE IN ASSUMPTIONS FROM PREVIOUS PROBLEM! $($Note: use the standard assumptions from lecture$)$

$$34\mathrm{.}0$mm

$$25\mathrm{.}6$mm

$$28\mathrm{.}2$mm

$$29\mathrm{.}6$mm