Change in net working calculationSamuels Manufacturing is considering the purchase of a new machine to replace one it believes is obsolete. The firm has total current assets of $910,000 and total current liabilities of $650,000. As a result of the proposed replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted.

AccountChange

Accruals+40,000

Marketable securities0

Inventories -18,000

Accounts payable +90,000

Notes payable0

Accounts receivable+152,000

CASH+15,000

a. Using the information, given, calculate any change in net working capital that is expected to result from the proposed replacement action.

________________________________________________________________________________________________________________________________________________________

a. The change in net working capital is $ _________. ( Round to the nearest dollar)