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 $ $758,000$

Costs $593,000$

Other expenses $29,000$

Earnings before interest and taxes $ $136,000$

Interest paid $25,000$

Taxable income $ $111,000$

Taxes $(25\%)27,750$

Net income $ $83,250$

Dividends $ $24,975$

Addition to retained earnings $58,275$

CROSBY, INCORPORATED

Balance Sheet as of December $31,2020$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $21,740$ Accounts payable $ $55,900$

Accounts receivable $44,680$ Notes payable $15,100$

Inventory $102,960$ Total $ $71,000$

Total $ $169,380$ Long$-$term debt $ $141,000$

Fixed assets Owners$$ equity

Net plant and equipment $ $434,000$ Common stock and paid$-$in surplus $ $120,000$

Retained earnings $271,380$

Total $ $391,380$

Total assets $ $603,380$ Total liabilities and owners$$ equity $ $603,380$

If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the $30$ percent growth rate in sales? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$

EFN?