Clayton Industries is planning its operations for next year. Ronnie Clayton, 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? Dollars are in millions.

$\backslash$table$[[$Last year's sales $=$ SO$,$$$350,\backslash$table$[[$Last yr$\text{'}$s accounts$],[$payable$]],$$$40$