The most recent financial statements for Fleury Inc., follow. Sales for 2012 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.

FLEURY, INC. 2011 Income Statement
Sales				$	748,000
Costs					583,000
Other expenses					19,000
Earnings before interest and taxes				$	146,000
Interest paid					10,000
Taxable income				$	136,000
Taxes (35%)					47,600
Net income					88,400
Dividends	$	17,680
Addition to retained earnings		70,720

FLEURY, INC. Balance Sheet as of December 31, 2011
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	20,740		Accounts payable	$	54,900
Accounts receivable		33,060		Notes payable		14,100
Inventory		70,020		Total	$	69,000
Total	$	123,820		Long-term debt	$	100,000
Fixed assets				Owners equity
Net plant and equipment	$	400,000		Common stock and paid-in surplus	$	100,000
				Retained earnings		254,820
				Total	$	354,820
Total assets	$	523,820		Total liabilities and owners equity	$	523,820

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.)

EFN =________