8A

ABC Company's balance sheets for 2027 appear below: ABC Company's income statement for 2027 is below: Additional information: 1. ABC Company's accounts receivable turnover ratio for 2027 was 7.3 . 2. The note payable was a bank loan taken out on March 1, 2027. The bank loan is due on November 30, 2028. 3. ABC Company's number of days' sales in inventory ratio for 2027 was 29.2 days. Calculate ABC Company's working capital at December 31, 2027