following selected financial information from McCormik, LLC. Compute the company's working capital for Year 2. Year 2 Year 1 Cash $ 39,200 $ 33,950 Short-term investments 107,000 68,500 Accounts receivable, net 94,000 88,000 Merchandise inventory 129,500 133,500 Prepaid expenses 13,800 11,400 Plant assets 396,500 346,500 Accounts payable 104,900 116,300 Net sales 719,500 684,500 Cost of goods sold 398,500 383,500