Please answer fully.

The most recent financial statements for Crosby, Inc., follow. Sales for 2018 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. CROSBY, INC. 2017 Income Statement Sales $980,760 Costs 792.960 Other expenses 20.060 Earnings before interest $ 167,740 and taxes Interest paid 14.740 Taxable income $ 153,000 Taxes (219) 32.130 Net income $ 120.870 Dividends Addition to retained earnings $39.250 81.620 CROSBY, INC. Balance Sheet as of December 31, 2017 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 27.920 Accounts payable $ 71,720 Accounts receivable 42.630 Notes payable 17.620 Inventory 95.910 Total $ 89,340 Total Fixed assets Net plant and equipment $ 166,460 Long-term debt $ 170,000 Owners' equity $455.980 Common stock and paid-in $ 140,000 surplus Retained earnings 223,100 Total $ 363,100 Total assets $622,440 Total liabilities and owners' equity $622,440 What is the EFN if the firm was operating at only 80 percent of capacity in 2017? Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (A negative answer should be Indicated by a minus slgn.) EFN The most recent financial statements for Crosby, Inc., follow. Sales for 2018 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. CROSBY, INC. 2017 Income Statement Sales $980,760 Costs 792.960 Other expenses 20.060 Earnings before interest $ 167,740 and taxes Interest paid 14.740 Taxable income $ 153,000 Taxes (219) 32.130 Net income $ 120.870 Dividends Addition to retained earnings $39.250 81.620 CROSBY, INC. Balance Sheet as of December 31, 2017 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 27.920 Accounts payable $ 71,720 Accounts receivable 42.630 Notes payable 17.620 Inventory 95.910 Total $ 89,340 Total Fixed assets Net plant and equipment $ 166,460 Long-term debt $ 170,000 Owners' equity $455.980 Common stock and paid-in $ 140,000 surplus Retained earnings 223,100 Total $ 363,100 Total assets $622,440 Total liabilities and owners' equity $622,440 What is the EFN if the firm was operating at only 80 percent of capacity in 2017? Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (A negative answer should be Indicated by a minus slgn.) EFN