The Booth Company’s sales are forecasted to double from $1,360.00 in 2013 to $2,720.00 in 2014. Here is the December 31, 2013, balance sheet: Cash 120.00 Accounts payable 68.00 Accounts receivable 175.00 Notes payable 143.00 Inventories 240.00 Accruals 67.00 Net fixed assets 430.00 Long-term debt 425.00 Common stock 180.00 Retained earnings 82.00 Total assets 965.00 Total liabilities and equity 965.00 Booth’s fixed assets were used to only 50.00% of capacity during 2013, but its current assets were at their proper levels in relation to sales. All assets except fixed assets must increase at the same rate as sales, and fixed assets would also have to increase at the same rate if the current excess capacity did not exist. Booth’s after-tax profit margin is forecasted to be 5.00% and its payout ratio to be 60.00%. What is Booth’s additional funds needed (AFN) for the coming year?