,-.2 '- | TNormal!TNo Spac Heading 1 Heading 2 Paragraph Style 1. Use the folowing items taken from the financial statements of the Postal Service for the year ending December 31, 2012 to answer questions 5: Accounts payable S 10,000 11,000 Accounts receivable Accumulated depreciation- equipment Advertising expense Cash Owner's capital (1/1/12) 28,000 21,000 14,000 105,000 14,000 12,000 3,000 Owner's drawings Depreciation expense Insurance expense Note payable, due 6/30/13 Prepaid insurance (6-month policy Rent expense Salaries and wages expense 5,000 6,000 17,000 32,000 125,000 Service revenue Supplies Supplies expense Equipment (Lons-tem 4,000 6.000 210.000 What is the Working Capital of the Postai Service at December 32, 2012