Goal: Learn to calculate the working capital used in financial analysis.

Instructions: You are given several values that might appear on a financial statement. Use these to calculate the working capital, and determine whether the change is favourable or unfavourable.

Correct Spelling is vital! Moodle is brutal! Consult the Chart of Accounts for help here.

If there are more than one debit or credit the account names must be in alphabetical order.

Do not include the $ sign in your answers.

Your answers must be correct to exactly $2$ decimal places.

Do not include the, indicating thousands in your answers.

Date Column: Enter the date in the form MMM DD$,$ e$.$g$.$ January $3$ would be entered as Jan $3$

$\backslash$table$[[$Accounts Receivable,$108,000],[$Merchandise Inventory,$134,500],[$Cash$,172,000],[$Prepaid Rent,$103,000],[$Accounts Payable,$129,000],[$Unearned Revenue,$21,500],[$Salaries Payable,$12,500],[,],[$Working$,2025],[$Capital$,323,700]]$

Hint: if the $2025$ Working Capital is a negative number you must include the negative sign, with no space.

Assuming all other things are constant, the change in this number is Favourable $($F$),$ Unfavourable $($U$)?$