Assets Current Assets Cash Receivables Short-term investments Inventory Prepaid expenses Fixed Assets Land, building, and x equipment at cost Less accumulated depreciation Long-term investments Goodwill Total assets Working capital Working capital ratio x x x x Second Example Liabilities Current Liabilities Short-term credit line Accounts payable Accrued expenses Taxes payable Current portion of long-term debt Long-Term Debt Repayable grants Long-term debt Shareholders' Equity Capital shares Retained earnings Total liability and equity x