The most recent financial statements for Artwave, Incorporated, follow. Sales for 2021 are projected to grow by 25 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 Costs Other expenses Earnings before interest and taxes Interest paid Taxable income Taxes (22%) Net income Dividends Addition to retained earnings $ 33,127 73,733 $ 745,000 580,000 16,000 $ 149,000 12,000 $137,000 30,140 $ 106,860 ARTWAVE, INCORPORATED Balance Sheet as of December 31, 2020 Assets Current assets Liabilities and Owners' Equity Current liabilities Cash $20,440 Accounts payable Accounts receivable 43,380 Notes payable $ 54,600 13,800 Inventory 89,960 Total $ 68,400 Total $153,780 Long-term debt $128,000 Fixed assets Owners' equity Net plant and equipment $421,000 Common stock and paid-in $113,500 surplus Retained earnings 264,880 Total $ 378,380 Total assets $ 574,780 Total liabilities and owners' equity $ 574,780 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 25 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) EFN