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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,303		$50,264
Accts. receivable		261,894		201,267
Inventory		504,365		451,592
Total current assets		807,562		703,123
Fixed assets, net		400,000		300,000
Total assets		$1,207,562		$1,003,123
LIABILITIES AND EQUITY
Accts. payable		$170,831		$134,821
Bank loan		91,531		91,531
Accruals		70,000		50,000
Total current liabilities		332,362		276,352
Long-term debt, 12%		385,152		301,763
Common stock, $10 par		300,000		300,000
Capital surplus		49,704		49,704
Retained earnings		140,344		75,304
Total liabilities & equity		$1,207,562		$1,003,123

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,694,086		$1,494,086
Cost of goods sold		1,016,452		896,452
Gross profit		677,634		597,634
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		50,299		41,678
Interest		54,461		44,752
Earnings before taxes		272,874		231,204
Income taxes		72,438		61,158
Net income		$200,436		$170,046

(a)

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

		2017		2016
Net working capital		$		$