77.

You have gathered this information on JJ Enterprises:
	2014	2015
Sales	$6,318	$7,202
COGS	3,945	4,460
Interest	303	277
Depreciation	1,204	1,196
Cash	672	418
Accounts receivables	601	578
Current liabilities	414	463
Inventory	1,215	1,598
Long-term debt	4,780	4,103
Net fixed assets	7,700	7,330
Shareholders equity	4,994	5,358
Taxes	217	317

What is net new borrowing for 2015?

A.		-$677
B.		-$400
C.		$400
D.		$677
E.	$1,077