Find working capital requirement for 2019

Assets 2018 2018 2019 Current assets Cash 60 200 250 40 2019 Liabilities and Owner's equity Current liabilities 70 Accounts payable 50 Operating accruals 180 Notes payable 250 Total 550 Long-term debt 40 Marketable securities Accounts receivable Inventory 70 300 60 80 400 300 400 Total current assets 800 400 450