Building a Balance Sheet Bing, Inc., has current

assets of $$5,400,$ net fixed assets of $$28,100,$

current liabilities of $$4,100,$ and long$-$term debt of

$$10,600.$ What is the value of the shareholders'

equity account for this firm? How much is net

working capital?

LO $22.$ Building an Income Statement Nataro, Inc., has

sales of $$742,000,$ costs of $$316,000,$ depreciation

expense of $$39,000,$ interest expense of $$34,000,$

and a tax rate of $21$ percent. What is the net income

for this firm?