Please see below Company FIN3610-ETRA's financial statements in 2020. In addition, we know that company FIN3610-ETRA paid a dividend of $3,800 in 2020; the management wants to maintain a constant dividend payout ratio. Income Statement Sales $ 31,400 Costs 18,450 Balance Sheet Assets $74,000 Debt Equity $ 37,400 36,600 Taxable income $12,950 Total $74.000 Total $74,000 Taxes (24%) 3,108 Net Income $ 9,842 We know that Company FIN3610-ETRA's assets and costs are proportional to sales, while debt and equity are not proportional to sales. Analysts predict that Company FIN3610-ETRA's sales will be $36,424 in 2021. Please calculate the external financing needed (EFN) in 2021 (Do not round intermediate calculations.) External financing needed