Following is a scrambled list of accounts from the income statement and balance sheet of Belmond, Inc.:

Inventory $$6,500$

Common stock $45,000$

Cash $16,550$

Operating expenses $1,350$

Short$-$term notes payable $600$

Interest expense $900$

Depreciation expense $500$

Sales $12,800$

Accounts receivable $9,600$

Accounts payable $4,800$

Long$-$term debt $55,000$

Cost of goods sold $5,750$

Buildings and equipment $122,000$

Accumulated depreciation $34,000$

Taxes $1,440$

General and administrative expense $850$

Retained earnings $?$

a$.$ What is the firm$$s net working capital?

b$.$ Complete an income statement and a balance sheet.