Projected Spontaneous Liabilities

Smiley Corporation's current sales and partial balance sheet are shown below.

This yearSales$10,000Balance Sheet: LiabilitiesAccounts payable$2,000Notes payable$1,500Accruals$1,200Total current liabilities$4,700Long-term bonds$2,000Total liabilities$6,700Common stock$1,000Retained earnings$3,000Total common equity$4,000Total liabilities & equity$10,700Sales are expected to grow by 14% 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.