The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 are projected to grow by 20 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. assets. This implies that asset utilization may remain less than 100 percent next year as well. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32) What is the EFN? (A negative answer should be inclicated by a minus sign. Do not round intermediate calc ulations and round your answer to the nearest whole number, e.g., 32)