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.

CROSBY, INCORPORATED

$2021$ Income Statement

Sales $ $755,000$

Costs $590,000$

Other expenses $26,000$

Earnings before interest and taxes $ $139,000$

Interest expense $22,000$

Taxable income $ $117,000$

Taxes $(22\%)25,740$

Net income $ $91,260$

Dividends $ $28,291$

Addition to retained earnings $62,969$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2021$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $21,440$ Accounts payable $ $55,600$

Accounts receivable $44,380$ Notes payable $14,800$

Inventory $99,960$ Total $ $70,400$

Total $ $165,780$ Long$-$term debt $ $138,000$

Fixed assets Owners$$ equity

Net plant and equipment $ $431,000$ Common stock and paid$-$in surplus $ $118,500$

Retained earnings $269,880$

Total $ $388,380$

Total assets $596,780$ Total liabilities and owners$$ equity $ $596,780$

If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the $30$ percent growth rate in sales? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$