Calculate LEE Corp.'s external funds needed (EFN) for the fiscal year of 2024 using the pro forma statement approach. Assume that the percentages of sales for cost of goods sold, current assets and current liabilities remain unchanged at their respective values in 2023. In addition, the dividend payout ratio is assumed to remain unchanged. Besides, assume that LEE Corporation needs to expand its plant capacity with a new equipment that costs $600 million, if needed, to support the 15% projected growth rate in the sales level for 2024. Suppose LEE Corp. was operating at 88% capacity in 2023! LEE Corp. Income Statement (in millions) Net Sales Cost of Goods Sold Depreciation Expenses Earnings Before Interest and Taxes Interest Expenses Taxable Income Taxes (21%) Net Income Dividends Paid Balance Sheet (in millions) Current Assets Net Fixed Assets Total Assets Current Liabilities Long-term Debt Common Stock & Paid-in Capital Retained Earnings Total Liabilities and Equity 2022 $ 576 $ 2,124 $ 2,700 $ 980 $ 278 $ 700 $ 742 $ 2,700 2023 $ 2,000 $ 1,300 240 $ $ 460 $ 100 $360 $75.6 $ 284.4 $ 138 2023 $ 580 $ 2,340 $ 2,920 $ 950 $ 349 $ 684 $ 937 $ 2,920