Excerpts from Colter Corporation's most recent balance sheet appear below:

	Year 2	Year 1
Current assets:
Cash	$105	$135
Accounts receivable	130	140
Inventory	215	205
Prepaid expenses	55	55
Total current assets	$505	$535
Total current liabilities	$380	$365

Sales on account in Year 2 amounted to $1,585 and the cost of goods sold was $945.

The working capital at the end of Year 2 is:

$505

$980

$665

$125