The CFO for Zippy Company has prepared a forecast for its next fiscal year. What is its discretionary need for funds?

Income Statement
Sales	$1,800,000
Net Income	300,000
Balance Sheet
Cash	$480,000
Accounts Receivable	540,000
Inventory	420,000
Property, Plant, Equip	780,000
Total Assets	$2,220,000
Accounts Payable	240,000
Short-Term Notes Pay.	250,000
Long Term Debt	550,000
Common Stock	200,000
Retained Earnings	830,000
Total Financing Provided
Discretionary Funding Needed (Plug)
Total Financing Needed = Total Assets