Dec. 31, 2021 Dec. 31, Cash $30,000 $18,000 Accounts Payable 20,000 8,000 Long-term debt 357,280 144,000 Selling Expense 26,325 12,000 Marketable securities 40,000 12,000 Sales 262,500 225,000 Inventory 38,800 4,000 Property, plant, 560,000 275,000 equipment Accrued Liabilities 30,000 13,000 Cost of Goods Sold 91,875 168,750 General & Admin. 80,000 38,000 Expenses Salary Payable 6,000 4,000 Income Tax Expense 28,000 1,800 Interest Expense 8,000 1,000 Accounts Receivable 20,000 10,000 Other Data: Average total equity $226,400 Average total assets $655,500 Weighted Average 11,320 4,600 Common Shares outstanding Market price per share $22.50 $10.25 of stock Read the Supplement Information entitled Analytical Review. Each of the following questions will require that you refer to the information on this supplement. Calculate the following (round to the nearest tenth) at December 31, 2021 of the year ended December 31, 2021 (unless otherwise indicated): Working capital