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 754,000 Costs 589,000 Other expenses 25,000 Earnings before interest and taxes Interest paid $ 140,000 21,000 Taxable income Taxes (21%) $ 119,000 24,990 Net income $ 94,010 Dividends $ 28,203 Addition to retained earnings 65,807 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 21,340 Accounts payable Accounts receivable 44,280 Notes payable $ 55,500 14,700 $ 70,200 $ 137,000 Inventory 98,960 Total Total $164,580 Long-term debt Fixed assets Owners' equity Net plant and equipment $430,000 Common stock and paid-in surplus Retained earnings $ 118,000 269,380 Total $ 387,380 Total assets $ 594,580 Total liabilities and owners' equity $594,580 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.) EFN