Use the below information to answer the following question.

Income Statement
For the Year
Sales	$42,700
Cost of goods sold	29,250
Depreciation	3,750
Earnings before interest and taxes	$ 9,700
Interest paid	1,360
Taxable income	$ 8,340
Taxes	2,840
Net income	$ 5,500
Dividends $1,925

Balance Sheet
End-of-Year
Cash	$1,320
Accounts receivable	3,780
Inventory	10,200
Total current assets	$15,300
Net fixed assets	33,600
Total assets	$48,900
Accounts payable	$ 3,650
Long-term debt	18,100
Common stock ($1 par value)	15,000
Retained earnings	12,150
Total Liab. & Equity	$48,900

Assume this firm is operating at full capacity. Also assume that all costs, net working capital, and fixed assets vary directly with sales. The debt-equity ratio and the dividend payout ratio are constant. What is the pro forma accounts payable value for next year if sales are projected to increase by 7.5 percent?