A company expects sales of $420 million next year assuming a 20% Increase from the previous year. The firm anticipates $27.62 million in retained earnings after taxes and dividends have been pald, assuming that $1 million In depreciation expense have been deducted. Working capital is expected to represent 40% of change in sales. Required: Determine the amount of surplus (or deficit) In funds. $ k(INPUT YOUR ANSWER IN K, ROUNDED TO 2 DECIMAL PLACES. FOR EXAMPLE: 1.23. USE THE MINUS SIGN TO INDICATE A NEGATIVE ANSWER. FOR EXAMPLE: -1.23)