Black Hills Supply, Inc. has compiled the following operating information for 2023: sales

=$19,830

; cost of goods sold

=$13,930

; depreciation expense

=$2,320

; interest expense

=$320

; dividends paid

=$600

. At the beginning of the year, net fixed assets were

$16,300

, current assets were

$2,990

, and current liabilities were

$2,020

. At the end of the year, net fixed assets were

$19,340

, current assets were

$3,380

, and current liabilities were

$2,110

. The tax rate for 2023 was 40 percent. What is the change in net working capital (NWC) for 2023??\

-$320

\

$300

\

$1,304

\

$1,956

\

$2,990

Black Hills Supply, Inc. has compiled the following operating information for 2023: sales =$19,830; cost of goods sold =$13,930; depreciation expense =$2,320; interest expense =$320; dividends paid =$600. At the beginning of the year, net fixed assets were $16,300, current assets were $2,990, and current liabilities were $2,020. At the end of the year, net fixed assets were $19,340, current assets were $3,380, and current liabilities were $2,110. The tax rate for 2023 was 40 percent. What is the change in net working capital (NWC) for 2023?? 1) $320 2) $300 3) $1,304 4) $1,956 5) $2,990