The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 are projected to grow by 20 percent. Interest expense will remain constants 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 759,000 Costs 594,000 Other expenses 30,000 Earnings before interest and $ 135,000 taxes Interest paid 26,000 $ Taxable income 109,000 Taxes (21%) 22,890 Net income $ 86,110 Dividends $ 26,694 Addition to retained earnings 59.416 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 21,840 Accounts payable Accounts receivable 44,780 Notes payable $ 56,000 15,200 Taxes (219) 109,000 22,890 Net income $ 86,110 Dividends $26,694 Addition to retained earnings 59.416 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 21,840 Accounts payable Accounts receivable 44,780 Notes payable $ 56,000 15.200 $ 71,200 $ 142,000 Inventory 103.960 Total Total $ 170,580 Long-term debt Fixed assets Owners' equity Common stock and paid in Net plant and equipment $ 435,000 surplus Retained earnings $ 120,500 271,880 Total $ 392,380 Total assets $ 605,580 Total liabilities and owners' equity $ 605,580 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 20 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e... 32.) EFN