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 $31,500,000 26,641,500 Costs 4,858,500 Taxable income Taxes 1,700,475 Net income $ 3,158,025 1,263,210 Dividends $ 1,894,815 Addition to retained earnings Assets Current assets $ 7,310,000 Balance Sheet Liabilities and Owners' Equity Accounts payable $ 5,985,000 Long-term debt 4,130,000 Fixed assets 19,780,000 Common stock Accumulated retained earnings $ 4,080,000 12,895,000 Total equity $16,975,000 27,090,000 Total assets $ Total liabilities and equity 27,090,000 $ a. Using the equation from the chapter, calculate the external financing needed for next year. (Do not round intermediate calculations and round your answer to the nearest whole dollar amount, e.g., 32.) External financing needed b-1. Construct the firm's pro forma balance sheet for next year. (Do not round intermediate calculations and round your answers to the nearest whole dollar amount, e.g., 32.) Balance Sheet Assets Current assets Fixed assets Liabilities and equity Accounts payable Long-term debt Common stock Accumulated retained earnings Total equity Total liabilities and equity Total assets b-2. Calculate external financing needed. (Do not round intermediate calculations and round your answer to the nearest whole dollar amount, 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 %