inancial statements for the Genatron Manufacturing Corporation for the years 2017 and 2016 are shown.

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$40,491		$50,525
Accts. receivable		260,545		200,764
Inventory		501,023		450,461
Total current assets		802,059		701,750
Fixed assets, net		400,000		300,000
Total assets		$1,202,059		$1,001,750
LIABILITIES AND EQUITY
Accts. payable		$172,368		$133,001
Bank loan		90,533		90,533
Accruals		70,000		50,000
Total current liabilities		332,901		273,534
Long-term debt, 12%		399,724		299,372
Common stock, $10 par		300,000		300,000
Capital surplus		43,040		43,040
Retained earnings		126,394		85,804
Total liabilities & equity		$1,202,059		$1,001,750

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,656,504		$1,456,504
Cost of goods sold		993,902		873,902
Gross profit		662,602		582,602
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		52,542		41,317
Interest		54,187		44,188
Earnings before taxes		255,873		217,097
Income taxes		73,754		61,495
Net income		$182,119		$155,602

(a)

Calculate Genatrons dollar amount of net working capital in each year.

		2017		2016
Net working capital		$		$