At the end of last year, a firm had a current ratio of 1.4, net fixed assets of $2,500, notes payable of $0, and total assets of $5,100. Based on pro forma sales, current liabilities will increase by $500 and current assets will increase by $900. By how much can notes payable increase on the pro forma statement without changing the current ratio? $760 $667 $400 $143 $0