compute the WCR

CURRENT ASSETS LIABILITIES Inventories 40 200 Account receivables 57 400 Financial liabilities (1) 170 000 Other receivables 13 000 Account payables 31 000 Cash and cash equivalents 8 700 Other liabilities 13 700 119 300 TOTAL II TOTAL II 214 700 506 700 506 700 TOTAL I + II TOTALI + 11 (1) of which 22 000 of overdrafts