In 2019, Viana Corporation had sales of $400 and ended the year with the balance sheet given in Table 5C. For 2020, management forecasts sales of $480, net income of $24, md dividends of $12. Short-term borrowing, long-term debt, and common stock are discretionary, the remaining accounts are spontaneous. Forecast Viana's external financing needed (EFN) in 2020 using the percentage-of-sales method. 100 Table 5C C Viana Corporation Balance Sheet Cash S 40 Short-term borrowing Accounts receivable Accounts payable Inventory 120 Long-term debt Fixed assets 240 Common stock Retained earnings Total assets S 500 Total Liab. Equity $ 0 60 200 120 120 S 500 Airocus