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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$40,568		$51,488
Accts. receivable		261,434		201,032
Inventory		501,273		451,520
Total current assets		803,275		704,040
Fixed assets, net		400,000		300,000
Total assets		$1,203,275		$1,004,040
LIABILITIES AND EQUITY
Accts. payable		$172,026		$131,995
Bank loan		90,143		90,143
Accruals		70,000		50,000
Total current liabilities		332,169		272,138
Long-term debt, 12%		389,370		301,773
Common stock, $10 par		300,000		300,000
Capital surplus		47,034		47,034
Retained earnings		134,702		83,095
Total liabilities & equity		$1,203,275		$1,004,040

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,580,798		$1,380,798
Cost of goods sold		948,479		828,479
Gross profit		632,319		552,319
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		52,938		41,378
Interest		55,258		44,518
Earnings before taxes		224,123		186,423
Income taxes		72,853		61,567
Net income		$151,270		$124,856

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