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				$	752,000
Costs					587,000
Other expenses					23,000
Earnings before interest and taxes				$	142,000
Interest expense					12,000
Taxable income				$	130,000
Taxes (30%)					39,000
Net income				$	91,000
Dividends	$	27,300
Addition to retained earnings		63,700

MOOSE TOURS, INC. Balance Sheet as of December 31, 2015
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,140		Accounts payable	$	55,300
Accounts receivable		33,460		Notes payable		14,500
Inventory		70,420
				Total	$	69,800
Total	$	125,020		Long-term debt	$	135,000
Fixed assets				Owners equity
Net plant and equipment	$	360,000		Common stock and paid-in surplus	$	121,000
				Retained earnings		159,220
				Total	$	280,220
Total assets	$	485,020		Total liabilities and owners equity	$	485,020

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.)