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Lepid Company has the following account balances at December 31, 2017. Notes payable $60,000, unearned service revenue $20,000. The company had current assets of $180,000.

Lepid Company has the following account balances at December 31, 2017. Notes payable $60,000, unearned service revenue $20,000. The company had current assets of $180,000. Lepid's working capital for 2017 would be:

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