Currently, you firm is operating at 100 percent capacity and has the following: current liabilities of $3,900, long-term debt of $14,500, net working capital of $7,800, net fixed assets of $27,000, owners' equity of $20,700, net income of $2,800, and dividends paid of $875. The dividend payout ratio and profit margin are not expected to change; however, net working capital and fixed assets will change as sales for the firm change. If sales are predicted to rise by 10 percent next year, what will be the firm's external financing need? A) $936; additional funds needed B) $963; excess of funds (no additional ds needed) C) The firm does not have an excess of funds and does not need additional funds. D) -$936; additional funds needed O E) - $963; excess of funds (no additional funds needed)