At year-end 2002, Yung.com had notes payable of $1200, accounts payable of $2400, and long-term debt of $5000. Corresponding entries for 2003 are $1600, $2000, and $4000. Asset values are below. During 2003, Yung.com had sales of $7000, cost of goods sold of $400, depreciation of $100, and interest paid of $150. The (average) tax rate is 21% and all taxes are paid currently.

Current Asset	2002	2003
Cash	$600	$700
Marketable securities	400	300
Accounts receivable	900	800
Inventory	1800	2000
Fixed Assets
Net Fixed Asset (Plant&Equipment)	$8000	$5000

In 2003, the NOWC is