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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,182		$50,752
Accts. receivable		260,716		201,040
Inventory		500,511		451,822
Total current assets		802,409		703,614
Fixed assets, net		400,000		300,000
Total assets		$1,202,409		$1,003,614
LIABILITIES AND EQUITY
Accts. payable		$172,006		$133,028
Bank loan		90,744		90,744
Accruals		70,000		50,000
Total current liabilities		332,750		273,772
Long-term debt, 12%		398,860		300,884
Common stock, $10 par		300,000		300,000
Capital surplus		45,509		45,509
Retained earnings		125,290		83,449
Total liabilities & equity		$1,202,409		$1,003,614

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,553,324		$1,353,324
Cost of goods sold		931,994		811,994
Gross profit		621,330		541,330
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		51,012		42,694
Interest		54,189		44,018
Earnings before taxes		216,129		174,618
Income taxes		75,886		61,879
Net income		$140,243		$112,739

(a)

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

		2017		2016
Net working capital		$		$