The following is the Balance Sheet of CLA in $2023$: Liabilities: Current Liabilities of $$270,000,$ Long$-$term Debt $$1,230,000$ and Equity of $$1,455,000$ million. Assets: Current Assets of $$780,000,$ Long$-$term assets of $$2,175,000,$ Assume growth rate is $20\%$ and all assets and current liabilities vary with sales. The firm is expected to have Net Income of $$450,000$ million and its dividend payout ratio is $20\%.$ Based on the Pro Forma Balance Sheet calculate the amount of external financing needed $($EFN$).$

$0$

$$537,000$

$$177,000$

$$447,000$

$$87,000$