The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 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 2020 Income Statement Sales $ 755,000 590,000 26.000 Costs Other expenses Earnings before interest and taxes Interest paid $ 139,000 22.000 Taxable income Taxes (22%) $ 117,000 25,740 Net income $ 91,260 Dividends Addition to retained earnings $ 28,291 62.969 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 21,440 Accounts payable Accounts receivable 44,380 Notes payable $ 55,600 14,800 Total $ 70,400 Inventory 99,960 $ 138,000 Total $ 165,780 Long-term debt Owners' equity Common stock and paid-in Fixed assets Net plant and equipment $ 431,000 Surplus $ 118,500 269,880 Retained earnings Total $ 388,380 $596,780 Total liabilities and owners' equity $ 596,780 Total assets 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? (Do not round intermediate colculations and round your answer to the nearest whole number, e.g. 32.) EFN