Freiman Corporation's most recent balance sheet and income statement appear below:

Balance Sheet
December 31, Year 2 and Year 1
(in thousands of dollars)
	Year 2			Year 1
Assets
Current assets:
Cash	$	188		$	148
Accounts receivable, net		290			310
Inventory		148			158
Prepaid expenses		54			54
Total current assets		680			670
Plant and equipment, net		840			840
Total assets	$	1,520		$	1,510
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	158		$	178
Accrued liabilities		104			104
Notes payable, short term		74			84
Total current liabilities		336			366
Bonds payable		322			332
Total liabilities		658			698
Stockholders' equity:
Common stock, $2 par value		128			128
Additional paid-in capital		270			270
Retained earnings		464			414
Total stockholders' equity		862			812
Total liabilities & stockholders' equity	$	1,520		$	1,510

Income Statement
For the Year Ended December 31, Year 2
(in thousands of dollars)
Sales (all on account)	$	1,870
Cost of goods sold		1,060
Gross margin		810
Selling and administrative expenses		429
Net operating income		381
Interest expense		63
Net income before taxes		318
Income taxes (30%)		95
Net income	$	223

The working capital at the end of Year 2 is: