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 $ $745,000$

Costs $580,000$

Other expenses $16,000$

Earnings before interest and taxes $ $149,000$

Interest expense $12,000$

Taxable income $ $137,000$

Taxes $(22\%)30,140$

Net income $ $106,860$

Dividends $ $33,127$

Addition to retained earnings $73,733$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2021$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $20,440$ Accounts payable $ $54,600$

Accounts receivable $43,380$ Notes payable $13,800$

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 surplus $ $113,500$

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$.,32.)$