A company reports the following for the prior year:

$$1\mathrm{.}6$ million in sales

$$1$ million in total assets

$$160,000$ in net income

$$800,000$ in equity $($at the beginning of this prior year$)$

$$520,000$ in current assets

$$480,000$ in fixed assets

$$48,000$ in accounts payable

$$32,000$ in accrued liabilities

The company projects that the sales will grow at $30\%.$ Calculate the AFN for this company assuming $80\%$ retention ratio.

a$.$ $$134,425$

b$.$ $$127,650$

c$.$ $$109,600$

d$.$ $$76,950$