John Scott, CFO of Dartmouth Manufacturing has created the firms pro forma balance sheet for the next fiscal year. This years sales of $600 million are projected to grow by 10% to $660 million next year. Current assets, fixed assets, and short-term debt are 20%, 140%, and 15% of sales, respectively. Dartmouth Manufacturing pays 30% of its net income in dividends. The company currently has $150 million of long-term debt and $70 million in common stock par value. Retained earnings are $375 million. The profit margin (net income/sales) is 10%. Based on Mr. Scotts sales forecast, how much does the firm need in external funds for the coming year?