Allarco Inc. had the following balances: Account 2014 2013 Cash $78,500 $117,500 Accounts receivable 88,000 77,000 Prepaid advertising... 33,000 28,500 Machinery.... 260,000 157,000 Land improvements... 66,500 86,000 Accounts payable... 79,000 60,000 Short-term notes payable... 106,500 100,000 Unearned rent 53,500 24,500 Long-term notes payable. 126,000 147,500 Consulting revenue earned... 103,500 73,000 Commissions earned_ 100,500 131,000 Salaries expense... 43,000 70,000 a) Calculate the working capital for 2014 and 2013. Please make sure your fir answer(s) are accurate to the nearest whole number. Working capital 2014 2013 b) Is the change in working capital favourable or unfavourable? The change in working capital is (select one)