Can you please help me with this question. The written assumption assumes a 5% sales increase. The question is the first picture. #2A asking to solve the EFR.

2. (a) Assuming no change in its receivables or payables policies and no div- idends are paid, use the percent-of-sales method to estimate SPs exter- nal financing requirements, EFR, for year 1. Use 1+ 1 where N A/S LIS and L refer to spontaneous liabilities. = change in annual sales retained earnings ratio b m net profit margin NI/Sales sales in year t1