The most recent financial statements for Heine, Inc., are shown here: Income Statement Balance Sheet Sales $ 23,500 Assets $ 53,400 Debt $ 20,200 Costs 14,900 Equity 33,200 Taxable income $ 8,600 Total $ 53,400 Total $ 53,400 Taxes (40%) 3,440 Net income $ 5,160 Assets and costs are proportional to sales. Debt and equity are not. A dividend of $2,100 was paid, and the company wishes to maintain a constant payout ratio. Next years sales are projected to be $27,025. What is the external financing needed? (Do not round intermediate calculations.)