Blue Elk Manufacturing reported sales of $775,000 at the end of last year; but this year, sales are expected to grow by 6%. Blue Elk expects to maintain its current profit margin of 24% and dividend payout ratio of 25%. The firms total assets equaled $500,000 and were operated at full capacity. Blue Elks balance sheet shows the following current liabilities: accounts payable of $80,000, notes payable of $30,000, and accrued liabilities of $75,000. Based on the AFN (Additional Funds Needed) equation, what is the firms AFN for the coming year