The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 are projected to grow by 25 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		$ 748,000
Costs		583,000
Other expenses		19,000
Earnings before interest and taxes		$ 146,000
Interest paid		15,000
Taxable income		$ 131,000
Taxes (25%)		32,750
Net income		$ 98,250
Dividends	$ 29,475
Addition to retained earnings	68,775

CROSBY, INCORPORATED
Balance Sheet as of December 31, 2020
Assets		Liabilities and Owners Equity
Current assets		Current liabilities
Cash	$ 20,740	Accounts payable	$ 54,900
Accounts receivable	43,680	Notes payable	14,100
Inventory	92,960	Total	$ 69,000
Total	$ 157,380	Long-term debt	$ 131,000
Fixed assets		Owners equity
Net plant and equipment	$ 424,000	Common stock and paid-in surplus	$ 115,000
		Retained earnings	266,380
		Total	$ 381,380
Total assets	$ 581,380	Total liabilities and owners equity	$ 581,380

If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 25 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)