I was marked incorrect in figuring out the EFN as you can see below. The EFN is also not 0. Please assist and round accordingly to the directions.

The most recent nancial statements for Scott, Inc., appear below. Sales for 2020 are projected to grow by 20 percent. Interest expense will remain constant; the tax rate and the dividend payout rate also will remain constant. Costs, other expenses, current assets, xed assets, and accounts payable increase spontaneously with sales. SCOTT, INC. 2019 Income Statement Sales $760,000 Costs 616,000 Other expenses 27,500 Earnings before interest $ 116,500 and taxes Interest expense 12,800 Taxable income $ 103,700 Taxes (22%) 22,814 Net income $ 80,886 Dividends $28,340 Addition to retained . 52,546 earnings SCOTT, INC. Balance Sheet as of December 31, 2019 Assets Current assets Cash $ 24,940 Accounts receivable 34,330 Inventory 71,150 Total $130,420 Fixed assets Net plant and $ 217000 equipment ' Total assets $347,420 equny Liabilities and Owners' Equity Current liabilities Accounts payable $ 60,200 Notes payable 16,700 Total $ 76,900 Long-term debt $108,000 Owners' equity Common stock and paid-In $107,000 surplus Retained earnings 55,520 Total $162,520 Total liabilities and owners $347,420 \fWhat is the EFN if the rm wishes to keep its debt-equity ratio constant? (Do not round intermediate calculations and round your answer to the nearest whole dollar amount, e.g., 32.) EFN $ 23,481 9