The Company's financial statements for year 2525 show that year-end Total assets of $4,480 include Plant, property, & equipment (PP&E) of $3,100 . The assets are financed by Current liabilities of $1,080 , Debt of $900 , and Stockholders' equity of $2,500 . The annual Sales equal $15,700 , total costs equal $15,000 , Net income equals $700 , Dividends equal $430 , and New retained earnings equal $270 . For 2526 the company plans 10.70% sales growth. They plan to hold constant the asset turnover (sales/total assets) and payout ratio (=dividends/net income). They plan to increase Current Liabilities spontaneously with sales, while holding Debt constant. Suppose the company decides to institute cost-cutting measures that should increase the net profit margin (=net income / sales) by 2.50% above its value of year 2525. Given the above plan, how much external financing is needed for year 2526?

	a.	($124)
	b.	($113)
	c.	($103)
	d.	($137)
	e.	($150) please show working out!!!!