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capital calculation Samuels Manufacturing is considering the purchase of a new machine to replace one it believes is obsolete.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 $930,000 and total current liabilities of $648,000. 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 Accruals + $41,000 Marketable securities 0 Inventories - 13,000 Accounts payable +88,000 Notes payable Accounts receivable + 148,000 Cash +19,000 Typ 0 a. The change in net working capital is $ (Round to the nearest dollar)