The Longbranch Western Wear Company has the following financial statements, which are representative of the company's historical average. Longbranch is expecting a 30 percent increase in sales next year, and management is concerned about the company's need for external funds. The increase in sales is expected to be carried out without any expansion of capital assets; instead, it will be done through more efficient asset utilization in the existing stores, Of liabilities, only current liabilities vary directly with sales