External financing needed (EFN) for 2011 if Athabasca is projecting a 20% increase in sales for the coming year, with current assets, all costs, and current liabilities proportional to sales. Long-term debt is not proportional to sales. Assume the firm's tax rate remains unchanged, the dividend payout is 40%, and Athabasca is operating at 70% capacity. g. Internal growth rate for 2010 (assume the dividend payout ratio is fixed at 40%). h. Sustainable growth rate for 2010 (assume the dividend payout ratio is fixed at 40%).