The most recent financial statements for Artwave, Incorporated, follow. Sales for 2021 are projected to grow by 30 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. ARTWAVE, INCORPORATED 2020 Income Statement Sales 758,000 Costs 593,000 Other expenses 29,000 Earnings before interest and $136,000 taxes Interest paid Taxable income 25,000 $111,000 Taxes (25%) Net income Dividends Addition to retained earnings 27,750 $ 83,250 $ 24,975 58,275 ARTWAVE, INCORPORATED Balance Sheet as of December 31, 2020 Liabilities and Owners' Equity Assets Current assets Current liabilities Cash Accounts receivable Inventory Total Fixed assets $ 21,740 Accounts payable 44,680 Notes payable $ 55,900 15,100 102,960 Total $ 71,000 $ 169,380 Long-term debt $141,000 Owners' equity Common stock and paid-in Net plant and equipment $434,000 $ 120,000 surplus Retained earnings 271,380 Total $ 391,380 Total assets $ 603,380 Total liabilities and owners' equity $ 603,380 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 30 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) EFN