22. Friends Enterprises expects to generate sales of $6,200,000 for fiscal 2022; sales were $4,600,000 in fiscal 2021. Assume the following figures for the fiscal year ending 2021: cash $170,000; accounts receivable $950,000; inventory $828,000; net fixed assets $1,420,000; accounts payable $690,000; and accruals $450,000. Forecast inventory and accounts payable for the fiscal year ending 2022.