How do I find external financing need (EFN) using this equation with the pro forma statements provided: EFN=(asset/sales*change in sales-spontaneous liabilities/sales*change in sales-PM*projected sales*(1-d)

	2019 Income Statement		2020 Pro Forma Income Statement
Sales	$5,333.7		6133.76
Costs	-4,290.0		-4933.50
Taxable income	1,043.7		1200.26
Taxes	-252.8		-290.72
Net income	$ 790.9		909.54
Dividends	-498.6		-573.39
Addition to retained earnings	$ 292.3		336.15
	2019 Balance Sheet		2020 Pro Forma Balance Sheet
Cash	$ 174.9		201.14
Accounts receivable	741.8		853.07
Inventory	1,366.4		1571.36
Other current assets	174.1		200.22
Total current assets	2,457.2		2825.79
Net plant and equipment	1,266.4		1456.36
Other long-term assets	76.3		87.75
Total assets	$3,799.9		4369.90
Accounts payable	$ 192.8		221.72
Accrued expenses	348.9		401.24
Short-term debt	3.0		3.0
Total current liabilities	544.7		625.96
Long-term debt	342.0		342.0
Other long-term liabilities	209.2		240.58
Total liabilities	1,095.9		1208.54
Common stock and paid-in surplus	70.1		70.1
Retained earnings	2,633.9		2970.05
Total equity	2,704.0		3040.15
Total liabilities and owners' equity	$3,799.9		4248.68
External financing needs (EFN)	-----		121.21