The most recent financial statements for Fleury Inc., follow. Sales for 2015 are projected to grow by 20 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. FLEURY, INC. 2014 Income Statement Sales $ 725,000 Costs 591,000 Other expenses 12,000 Earnings before interest and taxes $ 122,000 Interest paid 14,000 Taxable income $ 108,000 Taxes (50%) 54,000 Net income $ 54,000 Dividends $ 33,360 Addition to retained earnings 20,640 FLEURY, INC. Balance Sheet as of December 31, 2014 Assets Liabilities and Owners’ Equity Current assets Current liabilities Cash $ 21,540 Accounts payable $ 55,700 Accounts receivable 33,860 Notes payable 14,900 Inventory 70,820 Total $ 70,600 Total $ 126,220 Long-term debt $ 139,000 Fixed assets Owners’ equity Net plant and equipment $ 280,000 Common stock and paid-in surplus $ 125,000 Retained earnings 71,620 Total $ 196,620 Total assets $ 406,220 Total liabilities and owners’ equity $ 406,220 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 20 percent growth rate in sales? (Do not round intermediate calculations.)