The most recent financial statements for GPS, Inc., are shown here:

Income Statement				Balance Sheet
Sales	$	28,400		Assets	$	59,300		Debt	$	25,500
Costs		19,500						Equity		33,800
Taxable income	$	8,900		Total	$	59,300		Total	$	59,300
Taxes (40%)		3,560
Net income	$	5,340

Assets and costs are proportional to sales. Debt and equity are not. A dividend of $2,400 was paid, and the company wishes to maintain a constant payout ratio. Next year