Change in net working capital calculation Samuels Manufacturing is considering the purchase of a new machine to replace one it believes is obsolete. The firm has total current assets of $$915,000$ and total current liabilities of $$646,000.$ As a result of the proposed replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted.

Change in net working capital calculation Samuels Manufacturing is considering the purchase of a new machine to replace one it believes is obsolete. The firm has total current assets of $$915,000$ and total current liabilities of $$646,000.$ As a result of the proposed replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted.

$\backslash$table$[[$Account$,$Change$],[$Accruals$,+$$$42,000$