8. Given the balance sheet of the ABC Company, what is ABC's working capital at the year ended December 31, 2013? BALANCE SHEET OF ABC COMPANY, AS OF DECEMBER 31, 2013 Cash and short-term investments $ 706 Accounts payable $3,735 Total receivables, net 476 Accrued expenses 1,689 Total inventory 4414 Notes payable / short term debt 959 Prepaid expenses 324 Current portion of long-term 179 debt Other current assets 9 Other current liabilities 171 Property / Plant / Equipment. 15,750 Long-term debt 4,487 Gross Accumulated depreciation 4,710 Capital lease obligations 298 Goodwill 2,041 Deferred income tax 809 Other long-term assets 493 Minority interest 460 Total assets $19,503 Equity 6,716 Total liabilities and equity $19,503