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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,817		$51,607
Accts. receivable		260,595		200,207
Inventory		502,483		451,860
Total current assets		804,895		703,674
Fixed assets, net		400,000		300,000
Total assets		$1,204,895		$1,003,674
LIABILITIES AND EQUITY
Accts. payable		$171,149		$130,581
Bank loan		90,617		90,617
Accruals		70,000		50,000
Total current liabilities		331,766		271,198
Long-term debt, 12%		391,019		303,599
Common stock, $10 par		300,000		300,000
Capital surplus		49,474		49,474
Retained earnings		132,636		79,403
Total liabilities & equity		$1,204,895		$1,003,674

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,516,023		$1,316,023
Cost of goods sold		909,614		789,614
Gross profit		606,409		526,409
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		52,606		40,753
Interest		55,470		44,415
Earnings before taxes		198,333		161,241
Income taxes		73,288		61,934
Net income		$125,045		$99,307

(a)

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

		2017		2016
Net working capital		$		$