The firm recorded sales for the most recent year of $800,000 generated from an asset base of $600,000, producing a $90,000 net income. Sales are projected to grow at 15%, causing spontaneous liabilities to increase by $10,000. In the most recent year, $60,000 was paid out as dividends, and the current payout ratio will continue in the upcoming years. What is the firm's additional funds needed (AFN)?