$($Forecasting financing needs$)$ Beason Manufacturing forecasts its sales next year to be $$5\mathrm{.}4$ million and expects to earn $4\mathrm{.}9$ percent of that amount after taxes. The firm is currently in the process of projecting its financing needs and has made the following assumptions $($projections$)$:

Current assets are equal to $19\mathrm{.}8$ percent of sales, and fixed assets remain at their current level of $$0\mathrm{.}8$ million.

Common equity is currently $$0\mathrm{.}78$ million, and the firm pays out half of its after$-$tax earnings in dividends.

The firm has short$-$term payables and trade credit that normally equal $11\mathrm{.}8$ percent of sales, and it has no long$-$term debt outstanding.

What are Beason's financing needs for the coming year?

Beason's expected net income for next year is $$,($Round to the nearest dollar.$)$