Northstar Corp. had the following balances: Account 2014 2013 Cash $15,000 $115,500 Accounts receivable 77,500 135,500 Notes receivable 79,500 153,500 Machinery 156,000 158,000 Accounts payable 57,000 66,000 Salaries payable 126,500 120,000 Short-term notes payable 69,000 123,500 Unearned rent 60,500 55,500 Long-term notes payable 100,500 222,000 Interest earned 11,500 36,500 Supplies expense 57,500 47,500 Delivery expense 39,500 13,500 a) Calculate the working capital for 2014 and 2013. Please make sure your final answer(s) are accurate to the nearest whole number. Working capital 2014 2013 b) Is the change in working capital favourable or unfavourable? The change in working capital is (select one)