Company XY has established its projected sales at 180 million. Company is creating a pro forma balance sheet based on its current year balance sheet. Co is estimating the following: cash will be 5% of projected sales, PP and E will be 40% of projected sales, and account receivable 15% of projected sales. Company's account payable have an estimation of 8% of projected sales. Their long term debt is 40 million, with and owner's equity of 22 million and an equity capital raised of 9 million. Calculate the discretionary fiance needs.