Consider the following simplified financial statements for the Furukawa Corporation $($assuming no income taxes$)$:

The company has predicted a sales increase of $12$ percent. Assume the company pays out half of net income in the form of a cash

dividend. Costs and assets vary with sales, but debt and equity do not. Prepare the pro forma statements.

Note: Input all amounts as positive values. Do not round intermediate calculations and round your answers to the nearest whole

number, e$.$g$.,32.$

What is the external financing needed?

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to

the nearest whole number, e$.$g$.,32.$