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8. Depreciation $78,000. Consider the following balance sheet for beginning (beg) and end of the year. Beg End End 251,000 254,000 276,000 Current Liabilities

8. Depreciation $78,000. Consider the following balance sheet for beginning (beg) and end of the year. Beg End End 251,000 254,000 276,000 Current Liabilities 562,000 571,000 Long-Term Debt 432,000 457,000 120,000 139,000 Current Assets Net Fixed Assets Shareholders' Equity Total Liabilities + Total Assets 816,000 847,000 1) What is net capital spending? 2) What is change in net working capital? Beg 264,000 Shareholders' Equity 816,000 847,000

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