Projected Spontaneous Liabilities

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

This yearSales$10,000Balance Sheet: LiabilitiesAccounts payable$1,500Notes payable$1,500Accruals$1,400Total current liabilities$4,400Long-term bonds$2,000Total liabilities$6,400Common stock$2,000Retained earnings$2,000Total common equity$4,000Total liabilities & equity$10,400Sales 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.