Given the following information: Assets =$500; Accounts payable =$40; Notes payable =$50 Long-term debt =$110 Equity =$300; Sales =$250; Costs =$200; Tax rate =35%; Dividends =$13. Costs, assets, and accounts payable maintain a constant ratio to sales. How much external financing is needed if sales increase by 20% and the dividend payout ratio is constant? A) $90 B) 0 C) $68.60 D) $86.60 E) $20.58