A company has the following data relating to its last 2 years of operations:

Selected balance sheet data

	2021	2020
Cash and cash equivalents	2300	2700
accounts receivable	7000	8500
inventory	13000	12100
prepaid expenses	500	700
accounts payable	5000	6000
accrued expenses	1100	900
deferred taxes	2100	1700
investments	2000	8000
PPE	16000	15000
Accumulated depreciation,PPE	11000	9000
intangible assets	5000	5700

Selected income statement data

Earnings before interest,taxes,depreciation and amortization(EBITDA)	17,700
Depreciation	2000
Amortization of intangibles	700
operating profit	15,000
Gain on sale of investments	5000
Interest expense	1200
income before taxes	18,800
Taxes	3700
Net income	15,100

Additional information:

Question:

If you are asked to prepare a financial cash flow statement:

What would be your investment in net operating working capital (Investment in NOWC)? Show calculations.