The most recent financial statements for Crosby, Incorporated, follow. Sales for $2022$ are

projected to grow by $20$ 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.

What is the EFN if the firm wishes to keep its debt$-$equity ratio constant? $($Do not round

intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$