Find working capital requirement

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Assets 2018 2019 Liabilities and Owner's equity 2018 2019 Current assets Current liabilities Cash 60 200 250 Marketable securities 40 40 70 70 Accounts payable 50 Operating accruals 180 Notes payable 250 Total Accounts receivable 300 60 80 400 300 400 Inventory Total current assets 800 400 450 Fixed assets 900 950 850 Net Plant and equipment 550 Long-term debt Owners' equity 1,200 Common stock and paid-in surplus Retained earnings Total 50 50 1,000 900 Total assets 1,700 1,750 1,700 1,750 Total liabilities & owner's equity