• $540

• $710

• $140

• $1,050

Excerpts from Colter Corporation's most recent balance sheet appear below:

	Year 2			Year 1
Current assets:
Cash	$	110		$	140
Accounts receivable, net		140			150
Inventory		230			220
Prepaid expenses		60			60
Total current assets		540			570
Total current liabilities	$	400		$	390

Sales on account in Year 2 amounted to $1,710 and the cost of goods sold was $1,020.

The working capital at the end of Year 2 is: