The most recent financial statements for Acer, Incorporated, are shown here:

Income Statement	Balance Sheet
Sales	$ 25,800	Assets	$ 62,800	Debt	$ 27,600
Costs	17,750			Equity	35,200
Taxable income	$ 8,050	Total	$ 62,800	Total	$ 62,800
Taxes (22%)	1,771
Net income	$ 6,279

Assets and costs are proportional to sales. Debt and equity are not. A dividend of $2,400 was paid, and the company wishes to maintain a constant payout ratio. Next years sales are projected to be $30,960.What is the external financing needed? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)