Please show all work, thank you.

Excerpts from Sydner Corporation's most recent balance sheet appear below:

	Year 2	Year 1
Current assets:
Cash	$160	$170
Accounts receivable	230	250
Inventory	280	230
Prepaid expenses	20	20
Total current assets	$690	$670
Total current liabilities	$400	$380

Sales on account in Year 2 amounted to $1,640 and the cost of goods sold was $1,050.

The working capital at the end of Year 2 is: