Projected Spontaneous Liabilities

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

This yearSales$10,000

Balance Sheet: Liabilities

Accounts payable$2,000

Notes payable$2,000

Accruals$1,400

Total current liabilities$5,400

Long-term bonds$2,000

Total liabilities$7,400

Common stock$1,500

Retained earnings$2,000

Total common equity$3,500

Total liabilities & equity$10,900

Sales are expected to grow by 10% 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.

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