Financial statements for the Genatron Manufacturing Corporation for the years 2017 and 2016 are shown.

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,046		$51,313
Accts. receivable		261,123		201,839
Inventory		501,314		450,535
Total current assets		803,483		703,687
Fixed assets, net		400,000		300,000
Total assets		$1,203,483		$1,003,687
LIABILITIES AND EQUITY
Accts. payable		$171,764		$134,732
Bank loan		91,311		91,311
Accruals		70,000		50,000
Total current liabilities		333,075		276,043
Long-term debt, 12%		385,529		296,522
Common stock, $10 par		300,000		300,000
Capital surplus		44,698		44,698
Retained earnings		140,181		86,424
Total liabilities & equity		$1,203,483		$1,003,687

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,553,872		$1,353,872
Cost of goods sold		932,323		812,323
Gross profit		621,549		541,549
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		51,827		42,633
Interest		55,473		44,618
Earnings before taxes		214,249		174,298
Income taxes		75,268		60,717
Net income		$138,981		$113,581

(a) Calculate Genatrons dollar amount of net working capital in each year.