Change in net working capital calculation Samuels Manufacturing is considering the purchase of a new machine to replace one it belleves is obsolete. The firm has total current assets of $911,000 and total current liabilities of $633.000. As a result of the proposed replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted. Account Change $41,000 Accruals Marketable securities Inventories Accounts payable Notes payable Accounts receivable Cash -19,000 +93,000 149.000 13,000