The most recent financial statements for Moose Tours, Inc., appear below. Sales for 2016 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.

MOOSE TOURS, INC. 2015 Income Statement
Sales				$	753,000
Costs					588,000
Other expenses					24,000
Earnings before interest and taxes				$	141,000
Interest expense					10,000
Taxable income				$	131,000
Taxes (40%)					52,400
Net income				$	78,600
Dividends	$	31,440
Addition to retained earnings		47,160

MOOSE TOURS, INC. Balance Sheet as of December 31, 2015
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,240		Accounts payable	$	55,400
Accounts receivable		33,560		Notes payable		14,600
Inventory		70,520
				Total	$	70,000
Total	$	125,320		Long-term debt	$	101,000
Fixed assets				Owners equity
Net plant and equipment	$	210,000		Common stock and paid-in surplus	$	100,000
				Retained earnings		64,320
				Total	$	164,320
Total assets	$	335,320		Total liabilities and owners equity	$	335,320

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 and round your answer to the nearest whole number, e.g., 32.)