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 $ 686,530 Costs 554,420 Other expenses 14,020 Earnings before interest and taxes $ 118,090 Interest paid 12,090 Taxable income $ 106,000 Taxes (21%) 22,260 Net income $ 83,740 Dividends $ 27,475 Addition to retained earnings 56,265 CROSBY, INCORPORATED Balance Sheet as of December 31, 2020 Assets

Current assets		Current liabilities
Cash	$ 20,940	Accounts payable	$ 53,790
Accounts receivable	31,970	Notes payable	13,215
Inventory	71,320	Total	$ 67,005
Total	$ 124,230	Long-term debt	$ 127,500
Fixed assets		Owners equity
Net plant and equipment	$ 341,980	Common stock and paid-in surplus	$ 105,000
		Retained earnings	166,705
		Total	$ 271,705
Total assets	$ 466,210	Total liabilities and owners equity	$ 466,210

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.)