Projected Spontaneous Liabilities Smiley Corporation's current sales and partial balance sheet are shown below. This year Sales $ 10,000 Balance Sheet: Liabilities Accounts payable $ 1,500 Notes payable $ 2,000 Accruals $ 1,400 Total current liabilities $ 4,900 Long-term bonds $ 2,000 Total liabilities $ 6,900 Common stock $ 1,500 Retained earnings $ 3,000 Total common equity $ 4,500 Total liabilities & equity $ 11,400 Sales are expected to grow by 12% next year. Assuming no change in operations from this year to next year, what are the projected spontaneous liabilities? Do not round intermediate calculations. Round your answer to the nearest dollar.