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The financial statements of Barker Office Furniture Company include the following items: 2017 2016 Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Note Payable $43,500 $49,000 24,000 100,000 159,000 152,000 526,000 549,000 265,000 295,000 11,000 97,000 58,000 54,000 What is working capital for 2017