Company Alpha has current assets of $50,000; fixed assets of $120,000 therefore, total assets of $170,000. Current debt of $10,000, LTD of $40,000, common stock of $100,000 and retained earnings of $20,000. The company expects next year growth to be 15% and the Pro Forma retention ratio Amount of $17,000. Find the Accounting EFN if Management controls everything except LTD.