The income statement and balance sheet for AVILA, Inc. are provided below. (Note that the reported figures in the statements are expressed in thousands of dollars.) AVILA, INC Balance Sheets as of December 31, 2018 and 2019 (in 000s) 2018 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 210 $ 180 Accounts payable $ 250 $ 300 Accounts receivable 325 325 Notes payable 260 260 Inventory 180 315 Total $ 215 $ 820 Total $ 510 $ 560 $1,000 $ 1,120 Long-term debt Owners' equity Common stock Accumulated retained earnings Fixed assets $ 305 $ $ 400 $ 282 508 Net plant and equipment $ 1,500 $ 1,650 Total $ 705 $ 790 Total assets $2,215 $2,470 Total llabilities and owners' equity $ 2,215 $ 2,470 AVILA, INC. 2019 Income Statement (in 000s) Sales $ Cost of goods sold Depreciation 1,350 850 40 EBIT Interest paid $ 460 95 Taxable income Taxes $ 365 77 Net income $ 288 $ 180 Dividends Retained earnings 108 Requirement 2: Calculate the internal growth rate and the sustainable growth rate for AVILA, Inc. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places (e.g., 32.16).) Internal Growth Rate Sustainable Growth Rate Requirement 3: Explain the difference in the assumptions underlying the internal and sustainable growth rates