The Manning Company has financial statements as shown next, which are representative of the company's historical average. The firm 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 fixed assets, but rather through more efficient asset utilization in the existing store. Among liabilities, only current liabilities vary directly with sales. margin and payout ratio must be found from the income statement) has external financing needs, or a surplus of funds. (Hint: A profit Note: Do not round intermediefte cand from the income statement.)