1. Bowyer Driving Schools 2014 balance sheet showed net fixed assets of $5.5 million, and the 2015 balance sheet showed net fixed assets of $6.1 million. The companys 2015 income statement showed a depreciation expense of $360,000.

What was net capital spending for 2015?

2. The 2014 balance sheet of Steelo, Inc., showed current assets of $3,160 and current liabilities of $1,560. The 2015 balance sheet showed current assets of $3,090 and current liabilities of $1,560.

What was the companys 2015 change in net working capital, or NWC?