i need to learn how this is calculated

In 2021 Billy's Burger had Current Assets of \$52 million, Plant and Equipment (long-term assets) of $145 million, Current Liabilities of $18 million, Long-term Debt $82 million, and Equity of $97 million. Assume growth rate is 20% and all assets and current liabilities vary with sales. The firm is expected to have Net Income of $30 million and its dividend payout ratio is 20%. Based on the Pro Forma Balance Sheet calculate the amount of external financing needed (EFN). $11.8 million $5.8 million $35.8 million $0 $29.8 million In 2021 Billy's Burger had Current Assets of \$52 million, Plant and Equipment (long-term assets) of $145 million, Current Liabilities of $18 million, Long-term Debt $82 million, and Equity of $97 million. Assume growth rate is 20% and all assets and current liabilities vary with sales. The firm is expected to have Net Income of $30 million and its dividend payout ratio is 20%. Based on the Pro Forma Balance Sheet calculate the amount of external financing needed (EFN). $11.8 million $5.8 million $35.8 million $0 $29.8 million