Eskitilmis-Yaz Corporation's balance sheet showed the following amounts as of December 31 st. Cash Accounts Receivable Inventories Net Fixed Assets $ 20 80 100 200 $30 10 40 Accounts Payable Accruals Notes Payable Long term Debt Common Stock Retained Earnings Total Liabilities & Equity 40 40 240 400 Total Assets 400 Last year the firm's sales were $4,000 and it operated at 80% capacity during the year. The company expects to increase next year's sales by 37.5% to $5,500, profit margin is expected be 2%, and the dividend payout ratio expected be 60%. What is the firm's additional funds needed for the next year? $16 $22 $76 $36