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) Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Assets Total current assets Plant and equipment, net Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short termi Total current liabilities Bonds payable Total liabilities Stockholders equity: Common stock, $2 par value Additional paid-in capital Retained earnings Total stockholders' equity Total liabilities & stockholders' equity Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) Sales (all on account) Cost of goods sold Gross margin Selling and administrative expenses Net operating income Interest expense Net income before taxes Income taxes (30%) Net income $ 2,070 1,160 910 454 456 73 383 115 $268 Year 2 $ 198 315 158 59 730 890 $ 1,620 $ 168 109 79 356 337 693 138 295 494 927 $1,620 Year 1 $ 158 335 168 59 720 890 $ 1,610 $ 188 109 89 386 347 733 138 295 444 877 $ 1,610 Required Calculate the working capital at the end of Year 2