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Mittens Kittens Company Statement of Financial Positions For the years ended December 31 2018 2017 Current Assets Liabilities and Equity Current Liabilities 2018 2017 Notes payable (external funds needed) Cash Receivables Inventories Other current assets Total Current Assets Non-current Assets Property, plant, and 950,000 Accounts payables 1,565,250 1,800,500 Income taxes payable Current portion of long- term debt 3,047,750 18,000 2,000,000 1,000,000 Other current liabilities 250,000 250,000 5,315,750 5,315,750 Non-current Liabilities 3,000,000 equipment, net Long-term debt, net of current portion 2,000,000 Other noncurrent assets 500,000 500,000 Total liabilities 7,315,750 Total non-current assets 3,500,000 Stockholders' equity Capital stock 1,000,000 1,000,000 Retained earnings 500,000 Total stockholders' equity 1,500,000 Total liabilities and Total assets 8,815,750 stockholders' equity 8,815,750 Determine the external funds needed (EFN). Interpret the results.