The working capital from the balance sheet of New Western Company equals $205,892.
             New Western Company
          Balance sheet as of that date
Non current assets
Furniture and Equipment 75,840
Trucks                 35,000
Land                  50,000
Building                140,000
TOTAL Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â $300,840
Current assets
Debtors (750+400+1,235) Â 2,385
Bank                   1,896
Suppliers                850
TOTAL Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â $5,131
TOTAL ASSET Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â $305,971
Current Liabilites
Creditor (9345+2356+3378) Â 15,079
Bank loan                 10,000​ Â
Mortgage payable          75,000
Total                            $100,079
Working Capital                   $205,892
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