In $2009,$ Viana Corporation had sales of $$400$ and ended the year with the balance sheet given in Table $5$C$.$ For $2010,$ management forecasts sales of $$480,$ net income of $$24,$ and dividends of $$12.$ Short$-$term borrowing, long$-$term debt, common stock, and fixed assets are discretionary; the remaining accounts are spontaneous. Forecast Viana's external financing needed $($EFN$)$ in $2010$ using the percentage$-$of$-$sales method.

Group of answer choices

$$4.$

$$40.$

$$28.$

$$16.$