Calculate firm net-working capital to sales ratio

Balance Sheet December 31, 2012 Cash and marketable securities Accounts receivable Inventories $198,000 $469,000 $577,000 Prepaid expenses $15,700 Total current assets $1,259,700 Gross fixed assets $1,954,000 Less: accumulated depreciation Net fixed assets Total assets $476,000 $1,478,000 $2,737,700 Accounts payable $288,000 Notes payable $65,000 Accrued expenses $84,000 Total current $437,000 liabilities Long-term debt $237,000 Par value and $199,000 paid-in-capital Retained Earnings $1,864,700 Common Equity 2,063,700 Total liabilities and owner's $2,737,700