The most recent financial statements for Crosby, Incorporated, appear below. Sales for 2022 are projected to grow by 25 percent. 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. CROSBY, INCORPORATED 2021 Income Statement Sales Costs Other expenses $ 748,000 583,000 19,000 Earnings before interest and taxes $ 146,000 15,000 Interest expense Taxable income Taxes (25%) Net income Dividends Addition to retained earnings $131,000 32,750 $ 98,250 $ 29,475 68,775 Assets Current assets CROSBY, INCORPORATED Balance Sheet as of December 31, 2021 Liabilities and Owners' Equity Current liabilities Cash Accounts receivable $ 20,740 43,680 Accounts payable Notes payable Inventory 92,960 Total Total $ 157,380 Long-term debt Fixed assets Owners' equity Net plant and equipment $ 424,000 Total assets $ 54,900 14,100 $ 69,000 $ 131,000 Common stock and paid-in surplus Retained earnings $115,000 266,380 Total $ 381,380 581,380 Total liabilities and owners' equity $ 581,380 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 25 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) EFN