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 $ $748,000$

Costs $583,000$

Other expenses $19,000$

Earnings before interest and taxes $ $146,000$

Interest paid $15,000$

Taxable income $ $131,000$

Taxes $(25\%)32,750$

Net income $ $98,250$

Dividends $ $29,475$

Addition to retained earnings $68,775$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2020$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $20,740$ Accounts payable $ $54,900$

Accounts receivable $43,680$ Notes payable $14,100$

Inventory $92,960$ Total $ $69,000$

Total $ $157,380$ Long$-$term debt $ $131,000$

Fixed assets Owners$$ equity

Net plant and equipment $ $424,000$ Common stock and paid$-$in surplus $ $115,000$

Retained earnings $266,380$

Total $ $381,380$

Total assets $ $581,380$ Total liabilities and owners$$ equity $ $581,380$

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$.,32.)$