Calculate the working capital at Dec 31, 2022.

6) The following amounts were reported on the December 31, 2022, balance sheet: Cash Land Accounts payable 8,000 20,000 15,000 Bonds payable 120,00 0 Merchandise inventory 30,000 Retained earnings 80,000 Buildings and equipment, net of accumulated depreciation 180,00 0 Accounts receivable 22,000 Common stock 40,000 Wages payable 5,000