Build a pro-forma model and figure out the external fund needed (plug) for this company. Next year's Sales is expected to be 426 . Last year's ending shareholder equity is 225 . Round the number to the nearest integer (whole number) COGS is estimated to be 65% of sales SG\&A is 3% of sales Depreciation is 2% of sales Interest rate is 10% Income tax is 20% Cash is 10% of sales Accounts receivable is 20% of sales Inventory is 50% of COGS Net PPE is projected to be 600 Accounts payable is 50% of COGS Build a pro-forma model and figure out the external fund needed (plug) for this company. Next year's Sales is expected to be 426 . Last year's ending shareholder equity is 225 . Round the number to the nearest integer (whole number) COGS is estimated to be 65% of sales SG\&A is 3% of sales Depreciation is 2% of sales Interest rate is 10% Income tax is 20% Cash is 10% of sales Accounts receivable is 20% of sales Inventory is 50% of COGS Net PPE is projected to be 600 Accounts payable is 50% of COGS