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 $ 2,500

Accruals $ 1,400

Total current liabilities $ 5,400

Long-term bonds $ 2,000

Total liabilities $ 7,400

Common stock $ 2,000

Retained earnings $ 2,000

Total common equity $ 4,000

Total liabilities & equity $ 11,400

Sales are expected to grow by 8% 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.