The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 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 2020 Income Statement Sales Costs Other expenses Earnings before interest and taxes Interest paid Taxable income Taxes (24%) Net income Dividends Addition to retained earnings $ 28,044 65,436 $ 752,000 587,000 23,000 $ 142,000 19,000 $ 123,000 29,520 $ 93,480 Current assets Cash Accounts receivable Inventory Total CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Total assets EFN $ 21,140 44,080 Fixed assets Net plant and equipment $428,000 Accounts payable Notes payable Total $ 162,180 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total 96,960 Liabilities and Owners' Equity Current liabilities $590,180 Total liabilities and owners' equity $ 55,300 14,500 $ 69,800 $ 135,000 $ 117,000 268,380 $385,380 $ 590,180 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 30 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)