The Optical Scam Company has forecast a sales growth rate of 20 percent for next year. The current financial statements are shown here: Income Statement Sales Costs S 31,600,000 26,675,500 Taxable income Taxes S 4,924,500 1,723,575 Net income S 3,200,925 Dividends Addition to retained earnings S 1,280,370 1,920,555 Balance Sheet Assets Liabilities and Equity Current assets S 7.320,000 Short-term debt Long-term debt $ 5,688,000 6,636,000 Fixed assets 20,172.000 S 1,594,000 Common stock Accumulated retained earnings 13,574,000 $ 15,168,000 S 27,492,000 Total equity Total assets 27,492,000 Total liabilities and equity a. Calculate the external financing needed for next year. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) External financing needed b-1. Prepare the firm's pro forma balance sheet for next year. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Balance Sheet Short-term debt Long-term debt Assets Liabilities and equity Current assets Fixed assets Common stock Accumulated retained earnings Total equity Total assets Total liabilities and equity b-2. Calculate the 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