Given the following pro forma balance sheet, what is the external financing needed? ASSETS Current Assets Cash Accounts receivable Inventory Total CA Fixed Assets Net plant & equipment Total Assets LIABILITIES & EQUITY Current Liabilities Accounts Payable Notes Payable Total CL Pro Forma 3,500 13,000 11,500 28,000 79,500 107,500 12,000 8,000 20,000 Long-term debt Owners' equity Common stock Retained earnings Total Total Liabilities & Equity O-$20,000 O $20,500 O 20,000 O $3,000 25,000 25,000 17,000 42,000 87,000