Danilo ltd has established a linear relationship between its sales revenue and the balance sheet items as follows: Balance Sheet as at 31 December, 2022. 2022 Ksh 000 % of sales Property, Plant & Equipment 153,000 30% Current assets 357,000 Current liabilities 112,200 Long-term debt 80,000 Share Capital 240,000 Retained earnings 77,800,Profit before tax represents 14% of sales every year. Corporation tax rate is 30%. The company forecasts that sales will grow at a rate of 18% p.a for three years. Property, plant and equipment; current assets and current liabilities are to maintain their relationship with sales as per the 2022 figures. Required: Calculate the external financing or surplus at the end of the year 2025.