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Balance sheet 2010 2011 2010 2011 Cash 4,600 3,800 Accounts payable 16,200 17,100 Accounts receivable 10,200 9,700 Long-term debt 36,000 33,400 Inventory 18,900 20,300 Common

Balance sheet
2010 2011 2010 2011
Cash 4,600 3,800 Accounts payable 16,200 17,100
Accounts receivable 10,200 9,700 Long-term debt 36,000 33,400
Inventory 18,900 20,300 Common stock 14,000 20,000
Net fixed asset 41,400 42,100 Retained earning 8,900 5,400
Total asset 75,100 75,900 Total claim 75,100 75,900
Income statement 2011
Net sales 61,600
Cost 48,900
Depreciation 7,800
EBIT 4,900
Interest 2,500
EBT 2,400
Taxes 800
Net income 1,600

What is the amount of the change in net working capital using the above financial statements ?

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