Chua Chang & Wu Inc. is planning its operations for next year, and the CEO wants you to forecast the firm's additional funds needed $($AFN$).$ Data for use in your forecast are shown below. Based on the AFN equation, what is the AFN for the coming year?

$\backslash$table$[[$Last year's sales $=$ So$,$$$248,000,\backslash$table$[[$Last year's accounts$],[$payable$]],$$$50,000$