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Problem 4-28 Percent-of-sales method [LO4-3) The Manning Company has financial statements as shown next, which are representative of the company's historical average. The firm is expecting a 30 percent increase in sales next year, and management is concerned about the company's need for external funds The increase in sales is expected to be carried out without any expansion of fixed assets, but rather through more efficient asset utilization in the existing store. Among liabilities, only current liabilities vary directly with sales. Income Statement Sales $260,000 Expenses 197.800 Earnings before interest and taxes $ 62,200 Interest 2.600 Earnings before taxes $ 54,600 Taxes Earnings after taxes $ 39, eee Dividends $ 9,750 15,600 Assets Cash Accounts receivable Inventory Current assets Fixed assets Balance Sheet Liabilities and Stockholders' Equity 5 9,000 Accounts payable 74,000 Accrued wages 99,000 Accrued taxes 5 182,000 Current liabilities 36,000 Notes payable Long-term debt Common stock Retained earnings $ 23,000 1,800 3,800 $ 28,600 7,600 18,000 126,000 87,800 $ 268,000 Total assets $ 265,00 Total 11 abilities and stockholders' equity Using the percent-of-sales method determine whether the company has external financing needs, or a surplus of funds. (Hint A profit margin and payout ratio must be found from the income statement.) (Do not round intermediate calculations.) Answer is complete but not entirely correct. The film needs 6,7743 in external funds