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 $ $747,000$

Costs $582,000$

Other expenses $18,000$

Earnings before interest and taxes $ $147,000$

Interest expense $14,000$

Taxable income $ $133,000$

Taxes $(24\%)31,920$

Net income $ $101,080$

Dividends $ $31,335$

Addition to retained earnings $69,745$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2021$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $20,640$ Accounts payable $ $54,800$

Accounts receivable $43,580$ Notes payable $14,000$

Inventory $91,960$ Total $ $68,800$

Total $ $156,180$ Long$-$term debt $ $130,000$

Fixed assets Owners$$ equity

Net plant and equipment $ $423,000$ Common stock and paid$-$in surplus $ $114,500$

Retained earnings $265,880$

Total $ $380,380$

Total assets $579,180$ Total liabilities and owners$$ equity $ $579,180$

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$.,32.)$