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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,513		$51,929
Accts. receivable		261,885		201,994
Inventory		503,175		451,402
Total current assets		806,573		705,325
Fixed assets, net		400,000		300,000
Total assets		$1,206,573		$1,005,325
LIABILITIES AND EQUITY
Accts. payable		$171,037		$131,885
Bank loan		91,469		91,469
Accruals		70,000		50,000
Total current liabilities		332,506		273,354
Long-term debt, 12%		395,286		291,568
Common stock, $10 par		300,000		300,000
Capital surplus		40,758		40,758
Retained earnings		138,023		99,645
Total liabilities & equity		$1,206,573		$1,005,325

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,555,211		$1,355,211
Cost of goods sold		933,127		813,127
Gross profit		622,084		542,084
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		50,841		41,808
Interest		55,476		44,833
Earnings before taxes		215,767		175,443
Income taxes		73,415		60,040
Net income		$142,352		$115,403

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

		2017		2016
Net working capital		$		$