The most recent financial statements for Crosby, Incorporated, appear below. Interest expense will remain constant; the tax rate and the dividend payout rate also will remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. Assume the firm is operating at full capacity and the debt-equity ratio is held constant. Sales Costs Other expenses CROSBY, INCORPORATED 2021 Income Statement $769,000 625,000 32,000 Earnings before interest and taxes Interest expense Taxable income Taxes (21%) Net income Dividends Addition to retained earnings $ 33,540 41,984 $112,000 16,400 $ 95,600 20,076 $ 75,524 CROSBY, INCORPORATED Balance Sheet as of December 31, 2021 Liabilities and Owners' Equity Assets Current assets Current liabilities Cash Accounts receivable $ 25,840 Accounts payable 35,320 Notes payable Inventory 71,960 Total Total $133,120 Long-term debt $ 63,800 19,400 $ 83,200 $117,000 Owners' equity Fixed assets Net plant and equipment $226,000 Common stock and paid-in surplus Retained earnings $112,000 46,920 Total $158,920 Total assets $359,120 Total liabilities and owners' equity $359,120 Sales Costs Other expenses EBIT Interest expense Taxable income Taxes (21%) Net income Dividends Add to RE Pro Forma Income Statement 15% Sales Growth 20% Sales Growth 45% Sales Growth Calculate the EFN for 15, 20 and 45 percent growth rates. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) EFN 15% 20% 45%