Analysis of assets) You have inherited money from your grandparents, and a friend suggests that you consider buying shares in Galena Ski Products, which manufactures skis and bindings. Because you may need to sell the shares within the next two years to finance your university education, you start your analysis of the company data by calculating (1) working capital, (2) the current ratio, and (3) the quick ratio. Galenas statement of financial position is as follows:

Current assets
Cash		$156,700
Inventory		189,900
Prepaid expenses		20,700
Non-current assets
Land		48,500
Building and equipment		157,300
Other		13,900
Total		$587,000
Current liabilities		$153,400
Long-term debt		179,000
Share capital		80,000
Retained earnings		174,600
Total		$587,000

(a1)

What amount of working capital is currently maintained?

Working capital

$