Broussard Skateboard's sales are expected to increase by 12.75% from $8,832,400.00in 2013 to $9,958,531.00 in 2014. Its assets totaled $8,730,400.00 at the end of 2013.

Broussard is already at full capacity, so its assets must grow at the same rate as projected sales. At the end of 2013, current liabilities were $1,294,200.00, consisting of $448,330.00 of accounts payable, $441,340.00 of notes payable, and $404,530.00 of accruals. The after-tax profit margin is forecasted to be 7.66%, and the forecasted payout ratio is 38.10%. Use the AFN equation to forecast Broussard's additional funds needed for the coming year.

A.$532,198.62

B. $505,588.69

C.$665,248.27

D.$553,486.56

E. $537,520.61