Current Assets $35 Net Fixed Assets = $315 Accounts Payable = $50 Long Term Debt = $150 Equity = $150 Sales = $1000 Costs = $600 Taxes = $120 Refer to Data Table A (above). Assume that costs, current assets, and accounts payable increase at the same rate as sales, but debt and equity do not Also assume that 80% of net income is paid out in dividends, and the firm's fixed assets are being used at 90% capacity. The tax rate is constant sales grow by 20%, calculate external funds needed (EFN). [Round your final answer to 2 decimal places (eg $67.89)] EFN = $ A. 29 B. -45 C. 23 D. 0