a) Smiley Corporation's current sales and partial balance sheet are shown below.

	This year
Sales		$	10,000
Balance Sheet: Liabilities
Accounts payable		$	1,500
Notes payable		$	2,500
Accruals		$	2,000
Total current liabilities		$	6,000
Long-term bonds		$	2,000
Total liabilities		$	8,000
Common stock		$	1,500
Retained earnings		$	2,000
Total common equity		$	3,500
Total liabilities & equity		$	11,500

Sales are expected to grow by 8% next year. Assuming no change in operations from this year to next year, what are the projected spontaneous liabilities? Do not round intermediate calculations. Round your answer to the nearest dollar.

b)

Berman & Jaccor Corporation's current sales and partial balance sheet are shown below.

	This year
Sales		$	1,000
Balance Sheet: Assets
Cash		$	100
Short-term investments		$	85
Accounts receivable		$	150
Inventories		$	200
Total current assets		$	535
Net fixed assets		$	550
Total assets		$	1,085

Sales are expected to grow by 12% next year. Assuming no change in operations from this year to next year, what are the projected total operating assets? Do not round intermediate calculations. Round your answer to the nearest dollar.