The most recent financial statements for Crosby, Incorporated, appear below. Sales for $2022$ are projected to grow by $20$ 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 $ $753,000$

Costs $588,000$

Other expenses $24,000$

Earnings before interest and taxes $ $141,000$

Interest expense $20,000$

Taxable income $ $121,000$

Taxes $(25\%)30,250$

Net income $ $90,750$

Dividends $ $28,133$

Addition to retained earnings $62,617$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2021$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $21,240$ Accounts payable $ $55,400$

Accounts receivable $44,180$ Notes payable $14,600$

Inventory $97,960$ Total $ $70,000$

Total $ $163,380$ Long$-$term debt $ $136,000$

Fixed assets Owners$$ equity

Net plant and equipment $ $429,000$ Common stock and paid$-$in surplus $ $117,500$

Retained earnings $268,880$

Total $ $386,380$

Total assets $592,380$ Total liabilities and owners$$ equity $ $592,380$

If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the $20$ percent growth rate in sales? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$