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DAYS OF WORKING CAPITAL 2012 2013 Inventories $450,000 $490,000 Trade receivables 360.000 385.000 Sub-total 810,000 875,000 Trade and other payables 400.000 440.000 Net working


  


DAYS OF WORKING CAPITAL 2012 2013 Inventories $450,000 $490,000 Trade receivables 360.000 385.000 Sub-total 810,000 875,000 Trade and other payables 400.000 440.000 Net working capital $410,000 $435.000 1. Calculate the Days of Working Capital for 2012 and for 2013.

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