The Optical Scam Company has forecast a sales growth of 20 percent for next year. The current financial statements are shown here: Income Statement $ Sales Costs Taxable income Taxes 31,700,000 26,426,900 $ 5,273,100 1,845,585 Net income $ 3,427,515 Dividends $1,371,006 Addition to retained 2,056,509 earnings Balance Sheet Liabilities and Owners' Assets Equity Current assets $ 7,330,000 Accounts payable Long-term debt Fixed assets 20,566,000 $ 5,389,000 7,291,000 Common stock Accumulated retained earnings Total equity $ 959,000 14,257,000 $ 15,216,000 Total assets $ 27,896,000 Total liabilities and equity $ 27,896,000 b- Construct the firm's pro forma balance sheet for next year. (Do not round 1. intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Current assets Fixed assets Balance Sheet Assets Liabilities and equity Accounts payable Long-term debt Total assets Common stock Accumulated retained earnings Total equity Total liabilities and equity b-2. Calculate external financing needed. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) External financing needed c. Calculate the sustainable growth rate for the company based on the current financial statements. (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Sustainable growth rate %