If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 30 percent growth rate in sales? (EFN) (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 are projected to grow by 30 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. CROSBY, INCORPORATED 2020 Income Statement Sales $ 749,000 584,000 20,000 Costs Other expenses Earnings before interest and taxes Interest paid $ 145,000 16,000 Taxable income Taxes (21%) $ 129,000 27,090 Net income $ 101,910 Dividends Addition to retained earnings $ 31,592 70,318 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 20,840 Accounts payable Accounts receivable 43,780 Notes payable $ 55,000 14,200 Inventory 93,960 Total $ 69,200 Total $ 158,580 Long-term debt $ 132,000 Fixed assets Net plant and equipment $ 425,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 115,500 266,880 Total $ 382,380 Total assets $ 583,580 Total liabilities and owners' equity $ 583,580