The most recent financial statements for Crosby, Incorporated, follow. Sales for 2024 are projected to grow by 30 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales.

CROSBY, INCORPORATED
2023 Income Statement
Sales		$ 755,000
Costs		590,000
Other expenses		26,000
Earnings before interest and taxes		$ 139,000
Interest paid		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, 2023
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
		Accumulated 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 is the external financing needed to support the 30 percent growth rate in sales?

Note: Do not round intermediate calculations.

EFN = ?