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-> C lifa1.lyryx.com/student-servlets/LabServlet?ccid=7845 + i Apps Home Other Bookr Question 1 [5 points] Courtland Corp. had the following balances: Account 2014 2013 Cash $89,000 $55,000 Accounts receivable. 127,000 124,500 Rent receivable.. 55,000 72,000 Prepaid insurance 32,000 43,500 Long-term investment in shares. 164,500 159,000 Accounts payable.. 68,000 27,500 Salaries payable. 86,000 136,000 Short-term notes payable 66,500 69,000 Unearned rent.. 23,500 36,000 Long-term notes payable. 144,000 142,500 Commissions earned. 110,000 55,000 Insurance expense 30,500 12,000 a) Calculate the working capital for 2014 and 2013. Please make sure your final answer(s) are accurate to the nearest whole number. 2014 2013 Working capital b) Is the change in working capital favourable or unfavourable? The change in working capital is (select one) . Official Time: 17:04:05 SUBMIT AND MARK