The most recent financial statements for Crosby, Incorporated, follow. Sales for 2021 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.

CROSBY, INCORPORATED
2020 Income Statement
Sales		$ 747,000
Costs		582,000
Other expenses		18,000
Earnings before interest and taxes		$ 147,000
Interest paid		14,000
Taxable income		$ 133,000
Taxes (24%)		31,920
Net income		$ 101,080
Dividends	$ 31,335
Addition to retained earnings	69,745

CROSBY, INCORPORATED
Balance Sheet as of December 31, 2020
Assets		Liabilities and Owners Equity
Current assets		Current liabilities
Cash	$ 20,640	Accounts payable	$ 54,800
Accounts receivable	43,580	Notes payable	14,000
Inventory	91,960	Total	$ 68,800
Total	$ 156,180	Long-term debt	$ 130,000
Fixed assets		Owners equity
Net plant and equipment	$ 423,000	Common stock and paid-in surplus	$ 114,500
		Retained earnings	265,880
		Total	$ 380,380
Total assets	$ 579,180	Total liabilities and owners equity	$ 579,180

If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 20 percent growth rate in sales? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)