Cold Duck Manufacturing Inc, reported sales of $890,000 at the end of last year; but this year, sales are expected to grow by 7%. Cold Duck expects to maintain its current profit margin of 23% and dividend payout ratio of 25%. The firm's total assets equaled $500,000 and were operated at full. capocity. Cold Duck's baiance sheet shows the following current liabilities: accounts payable of $75,000, notes payable of $40,000, and accrued liabilities of $60,000. Based on the AFN (Additional Funds Needed) equation, what is the firm's AFN for the coming year?
A. −5159,530
B. −$138,722
C. −5145,658
D. −5180,339