Income statement, $2023$

$\backslash$table$[[$Sales$,2000,],[$Costs$,1500,],[$EBT$,500,],[$Taxes $(40\%),200,],[$Net income,$300,],[$Dividends$,120,],[$Add to RE$,180,]]$

Balance sheet, $2023$

$\backslash$table$[[$Asset$,$Liabilities and owners' equity$],[$Current assets,Current liabilities$],[$Cash$,300,\frac{A}{P},600,],[$A$/$R$,600,$N$/$P$,200,],[$Inventory$,1000,$Total,$800,],[$Total$,1900,$LT debt,$1300,],[$Fixed assets,Owners' equity$],[$Net PP &E$,2800,$C shares,$1600,],[$Total assets,$4700,$RE$,1000,],[$Total L & OE$,4700,]]$

Sales grow at $20\%$ the dividend payout ratio remains constant at $40\%$ the retention ratio $60\%$

$?$ Calculate the EFN