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The following items were taken from the December 31, 2020 financial statements of Becky Inc. Becky Inc's year end is December 31, 2020: Balance Account Name Accounts Payable 23,000 Accounts Receivable 14,400 Accumulated Depreciation 32,000 Advertising Expense 15,000 Capital Stock 10,000 Cash 63,300 Cost of Goods Sold 143,000 Depreciation Expense 12,600 Equipment 62,000 Note Payable 42,4001 Other Pre-paid expenses 5,200 Pre-paid rent 17,100 Rent Expense 14,100 Salaries Expense 82,200 Sales 306,600 Unearned Revenue 1,500 The retained earnings balance at December 31 2019 was $17,400. Dividends of $4,000 were paid during the year. Required: Prepare financial statements (classified Balance Sheet and Income Statement) Calculate working capital. What is the significance of Emily Inc's working capital