Grossman Indsutries' sales were $850,000 at the end of last year, but this year, sales are expected to grow by 10% and Grossman expects to maintain its current profit margin of 7% and dividend payout ratio of 30%. The firm's total assets equaled $400,00 and were operated at full capacity. Grossman's balance sheet shows the following current liabilities: accounts payable of $45,000, notes payable of $25,000, and accrued liabilities of $45,000. Based on the AFN equation, what is the firm's AFN for 2006?
A. -$14,815
B. -$12,120
C. -$16,432
D. -$12,659
E. -$14,276