The most recent financial statements for Martin, Inc., are shown here: Income Statement Sales Costs Taxable income Taxes (21%) Net income $24,000 -14,400 $9,600 -2,016 $7,584 Assets Balance Sheet $91,200 Debt Equity $91,200 Total $55,000 36,200 $91,200 Total Assets and costs are proportional to sales. Debt and equity are not. A dividend of $910 was paid, and Martin wishes to maintain a constant payout ratio. Next year's sales are projected to be $28,560. What is the external financing needed? (Do not round intermediate calculations. Round your answer to 2 decimal places.) EFN