The most recent financial statements for Crosby, Incorporated, appear below. Sales for 2022 are projected to grow by 30 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. Sales Costs Other expenses CROSBY, INCORPORATED 2021 Income Statement $ 759,000 615,000 27,000 Earnings before interest and taxes Interest expense Taxable income Taxes (21%) Net income Dividends Addition to retained earnings $ 29,040 53,594 $117,000 12,400 $ 104,600 21,966 $ 82,634 Assets Cash Current assets Accounts receivable Inventory Current liabilities $ 24,840 Accounts payable 34,220 Notes payable 71,060 Total Liabilities and Owners' Equity $ 59,800 16,400 $ 76,200 Total $ 130,120 Long-term debt $ 107,000 Owners' equity Fixed assets Net plant and equipment $ 216,000 Common stock and paid-in surplus Retained earnings $106,000 56,920 Total $ 162,920 Total assets $ 346,120 Total liabilities and owners' equity $ 346,120 What is the EFN if the firm wishes to keep its debt-equity ratio constant? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) EFN If the Premier Corporation has an ROE of 14 percent and a payout ratio of 22 percent, what is its sustainable growth rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Sustainable growth rate %