Courtland Corp. had the following balances :

in 2014 , in 2013

cash :$20500 ,90500

accounts receivable : $ 99500 , 94000

prepaid rent : $ 22000 , 39500

patents : $71000 , 102000

accounts payable : 26500 , 68000

short term notes payable : 111000 , 95000

unearned rent : 43500 , 34000

long term notes payable : 45500 , 186500

consulting revenue earned : 55000 , 122000

rent earned : 90500 , 37000

cost of goods sold : 73500 , 123000

utilities expense: 85500 , 93500

calculate the working capital of 2014 and 2013 . make sure your final answers are accurate to the nearest whole number