Please calculate the networking capital. Gross fixed assets $40,000 Cash $18,000 Other assets $5,000 Accumulated depreciation $30,000 Common stock $43.000 Short-term notes payable $12,000 Accounts payable $35,000 Inventories $122.000 Retained earnings $100,000 Accounts receivable $60.000 Long-term notes payable $10,000 Long-term bonds payable $15,000 Sales $300.000 Cost of goods sold $150,000 Depreciation expense $3,000