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 $ 1,200

Total current liabilities $ 5,200

Long-term bonds $ 2,000

Total liabilities $ 7,200

Common stock $ 1,000

Retained earnings $ 2,500

Total common equity $ 3,500

Total liabilities & equity $ 10,700

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?