The Longbranch Western Wear Company has the following financial statements, which are representative of the com average. Sales Expenses Income Statement Earnings before interest and taxes Interest Earnings before taxes Taxes Earnings after taxes Dividends $300,000 248,600 $ 51,400 2,400 $ 49,000 13,000 $ 36,000 $ 14,400 Balance Sheet Assets Liabilities and Shareholders Equity Cash $6,000 Accounts payable $2,400 Accounts receivable. 14,000 Accrued wages 1,600 Inventory 19,000 Accrued taxes 5,000 Current assets $39,000 Current liabilities $9,000 Capital assets 74,000 Notes payable 7,400 Long-term debt 17,000 Common stock Retained earnings 24,000 55,600 Total assets $113,000 Total liabilities and equity $113,000 Longbranch is expecting a 25 percent increase in sales next year and management is concerned about the company's external funds. The increase in sales is expected to be cared out without any expansion of capital assets; instead, it wi through more efficient asset vtilization in the evicting stoces nf liabilities only current liabilities van directly with sales