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 $ $746,000$

Costs $581,000$

Other expenses $17,000$

Earnings before interest and taxes $ $148,000$

Interest paid $13,000$

Taxable income $ $135,000$

Taxes $(23\%)31,050$

Net income $ $103,950$

Dividends $ $31,185$

Addition to retained earnings $72,765$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2023$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $20,540$ Accounts payable $ $54,700$

Accounts receivable $43,480$ Notes payable $13,900$

Inventory $90,960$ Total $ $68,600$

Total $ $154,980$ Long$-$term debt $ $129,000$

Fixed assets Owners$$ equity

Net plant and equipment $ $422,000$ Common stock and paid$-$in surplus $ $114,000$

Retained earnings $265,380$

Total $ $379,380$

Total assets $ $576,980$ Total liabilities and owners$$ equity $ $576,980$

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?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$