Jim's Espresso expects sales to grow by

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Income Statement } & \multicolumn{2}{|l|}{ Balance Sheet } \\ \hline Sales & $203,320 & Assets & \\ \hline CostsExceptDepreciation & (100,530) & Cash and Equivalents & $15,080 \\ \hline EBITDA & $102,790 & Accounts Receivable & 1,940 \\ \hline Depreciation & (5,980) & Inventories & 4,020 \\ \hline EBIT & $96,810 & Total Current Assets & $21,040 \\ \hline Interest Expense (net) & (590) & Property,Plant,andEquipment & 9,950 \\ \hline Pre-tax Income & $96,220 & Total Assets & $30,990 \\ \hline Income Tax & (33,677) & & \\ \hline Net Income & $62,543 & Liabilities and Equity. & \\ \hline & & Accounts Payable & $1,590 \\ \hline & & Debt & 3,950 \\ \hline & & Total Liabilities & $5,540 \\ \hline & & Stockholders' Equity & 25,450 \\ \hline & & TotalLiabilitiesandEquity & $30,990 \\ \hline \end{tabular} Jim's Espresso expects sales to grow by 9.7% next year. Assume that Jim's pays out 82.6% of its net income. Use the following statements and the percent of sales method to forecast: a. Stockholders' equity b. Accounts payable a. Stockholders' equity The new stockholders' equity will be $ b. Accounts payable (Round to the nearest dollar.) The forecasted accounts payable will be $. (Round to the nearest dollar.)