For the next fiscal year, Kramer Corporation is forecasting net income to be $28 millions and ending assets to be $316 millions. The firm mantains a payout ratio of 70%. Kramer's beginning stockholder's equity is $184 millions and their beginning total liabilities are $102 millions. Kramer's non- debt liabilities such as accounts payable are forecasted to increase by $19 millions. Using the percent sales method, is Kramer Co. predicting to have a surplus or a deficit next year, and how much is it?