Sales of USC, Inc. were $14,650.00 for 2004, and sales are expected to increase by 6 percent for 2005. USC is operating at maximum capacity using total assets of $28,406.00. In 2004 USC posted a net income of $1,680.36, maintained a 20% dividend payout ratio (which is mandated by company policy), had a debt to asset ratio of 0.50, maintained an accounts payable balance of $1,963.00, and a notes payable balance of $1,254.54. Assuming that accounts payable is the only debt item that will automatically change with sales, what is the external financing needed (EFN) for USC, Inc.? Hint: All the data given in the statement are for year 2004 (the most recent year) and you need to focus on building the 2005 proforma income and balance sheet statements so you can calculate EFN.