The most recent financial statements for Company X, follow. Sales for 2021 are projected to grow by 13 percent. Interest expense will remain constant; the tax rate is 20%. Current assets (except inventory), and accounts payable increase spontaneously with sales. Costs-to-Sales ratio would be increased by 20%, payout ratio will be increased by 10%, and inventory will be increased to $300. If the firm is operating at 95% capacity and no new debt or equity is issued, what external financing is needed to support the growth rate in sales?