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

	Year 2			Year 1
Current assets:
Cash	$	146		$	163
Accounts receivable, net		216			236
Inventory		252			209
Prepaid expenses		13			13
Total current assets	$	627		$	621
Total current liabilities	$	372		$	345

Sales on account in Year 2 amounted to $1,465 and the cost of goods sold was $945.

The working capital at the end of Year 2 is:

Multiple Choice

• $910

• $1,051

• $255

• $627