What am I doing wrong? My additional funds is wrong. Please correct the question:

The Company expects sales to grow by $25\%$ in $2023.$ Assets, costs, and accounts payable are proportional to sales. Depreciation, interest, long$-$term debt and notes payable will remain the same year over year and not increase at the $25\%$ rate. The company expects to distribute $40\%$ of earnings to shareholders ratio and pay taxes at a $21\%$ rate. What is the external financing needed? Use the percentage of sales metIncome Statement and Balance Sheets

$2022$

Sales $287,318$

COGS $220,396$

Depreciation $10,913$

EBIT $56,009$

Interest $2,264$

EBT $53,745$

Taxes $11,286$

Net income $42,259$

Dividends $16,000$

$2,021202220212022$

Cash $6,3587,866$ Accounts payable $4,8805,381$

Accounts receivable $9,24811,445$ Notes payable $4,1574,908$

Inventory $14,58029,641$ Current liabilities $9,03710,289$

Current assets $30,18648,952$ Long$-$term debt $32,10040,000$

Fixed assets $90,361107,206$ Owners' equity $79,410105,869$

Current assets $120,547156,158$ Total liabilities and owners' equity $120,547156,158$

MY ANSWER $($WHICH IS WRONG$)$:

$2022$

Cash $7,866$

Accounts receivable $11,445$

Accounts payable $5,381$

Fixed assets $107,206$

Cost of goods sold $220,396$

Net income $42,259$

Percentage of each account

$($Account$/$total sales$)*100\%$

Cash $2\mathrm{.}737733104$

Accounts receivable $3\mathrm{.}983391225$

Accounts payable $1\mathrm{.}872837762$

Fixed assets $37\mathrm{.}31266402$

Cost of goods sold $76\mathrm{.}70803778$

Net income $14\mathrm{.}70809347$

Forecasted sales $=$ current sales$(1+$growth rate$/100)$

Current Sales $$287,318\mathrm{.}00$

Expected sales growth rate $0\mathrm{.}25$

Assumed sales $$359,147\mathrm{.}50$

Forecast $=$ percentage for account $*$ assumed sales thodd

$2023$

Cash $$983,250\mathrm{.}00$

Accounts receivable $$1,430,625\mathrm{.}00$

Accounts payable $$672,625\mathrm{.}00$

Fixed assets $$13,400,750\mathrm{.}00$

Cost of goods sold $$27,549,500\mathrm{.}00$

Net income $$5,282,375$

Calculation of external financing need

Current net income $(2022)$ $$42,259\mathrm{.}00$

Forecasted net income $(2023)$ $$5,282,375\mathrm{.}00$

Additional funds $$5,240,116\mathrm{.}00\mathrm{.}00$