Item 2020 Accounts Payable $450,000 Accounts Receivable 5660,000 Accruals $330,000 Accumulated Depreciation $250,000 Cash $800,000 Common Stock $1,192,000 Depreciation and Amortization 550,000 Earnings Before Taxes (EBT) $1,405,000 Gross Fixed Assets $1,400,000 Interest Expense $35,000 Inventory $$87,000 Land $400,000 Mortgage Payable $225,000 Notes Payable $275,000 Retained Earnings $725,000 Sales $4,375,000 Book Value of Equity $1,917,000 Number of Shares Outstanding 30,000 Price Earings (P/E) 2.67 After-Tax Percentage Cost of Capital 12.00% Tax Rate 40.00% what is net change in operating working capital? 2019 $600,000 $575.000 $295.000 $200,000 S675.000 $800.000 $18,000 $1,094,810 $1,000,000 $29,190 S465,000 $120,000 $175,000 $242,000 $400.000 $3,380,000 SI 200.000 25,000 1.60 12.00% 40.00%