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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,194		$51,102
Accts. receivable		260,239		201,359
Inventory		504,086		451,776
Total current assets		805,519		704,237
Fixed assets, net		400,000		300,000
Total assets		$1,205,519		$1,004,237
LIABILITIES AND EQUITY
Accts. payable		$170,410		$132,586
Bank loan		91,554		91,554
Accruals		70,000		50,000
Total current liabilities		331,964		274,140
Long-term debt, 12%		395,390		297,626
Common stock, $10 par		300,000		300,000
Capital surplus		40,404		40,404
Retained earnings		137,761		92,067
Total liabilities & equity		$1,205,519		$1,004,237

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,657,379		$1,457,379
Cost of goods sold		994,427		874,427
Gross profit		662,952		582,952
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		50,054		42,445
Interest		54,858		44,516
Earnings before taxes		258,040		215,991
Income taxes		74,384		60,454
Net income		$183,656		$155,537

(a)

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

		2017		2016
Net working capital		$		$