The most recent financial statements for Fleury Inc., follow. Sales for 2015 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.

FLEURY, INC. 2014 Income Statement
Sales				$	758,000
Costs					593,000
Other expenses					14,000
Earnings before interest and taxes				$	151,000
Interest paid					10,000
Taxable income				$	141,000
Taxes (40%)					56,400
Net income				$	84,600
Dividends	$	33,840
Addition to retained earnings		50,760

FLEURY, INC. Balance Sheet as of December 31, 2014
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,740		Accounts payable	$	55,900
Accounts receivable		34,060		Notes payable		15,100
Inventory		71,020		Total	$	71,000
Total	$	126,820		Long-term debt	$	102,000
Fixed assets				Owners equity
Net plant and equipment	$	275,000		Common stock and paid-in surplus	$	102,000
				Retained earnings		126,820
				Total	$	228,820
Total assets	$	401,820		Total liabilities and owners equity	$	401,820

If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 25 percent growth rate in sales? (Do not round intermediate calculations.)