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 757.000 Costs 592,000 Other expenses 28,000 Earnings before interest and taxes $ 137,000 Interest paid 24,000 Taxable income $ 113,000 Taxes (24%) 27.120 Net Income $ 85,880 Dividends $ 26,623 Addition to retained earnings 59,257 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Llabilities and Owners' Equity Current assets Current labilities Cash $ 21,640 Accounts payable 55,800 Accounts receivable 44,580 Notes payable 15,000 Inventory 101.960 Total $ 70,800 Total $ 168,180 Long-term debt $ 140,000 Fixed assets Owners' equity Common stock and paid-in Net plant and equipment $ 433,000 $ 119,500 surplus Retained earnings 270,880 Total $ 390,380 Total assets $ 601,180 Total liabilities and owners' equity $ 601180 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