1)Wims, Inc., has current assets of $4,400, net fixed assets of $30,500, current liabilities of $3,900, and long-term debt of $6,600.

a.	What is the value of the shareholders' equity account for this firm?

b.	How much is net working capital?

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2) Logano Driving Schools 2017 balance sheet showed net fixed assets of $4 million, and the 2018 balance sheet showed net fixed assets of $5.3 million. The company's 2018 income statement showed a depreciation expense of $845,000. What was net capital spending for 2018?