Problem 2-1 Building a Balance Sheet [LO1) Wims, Inc., has current assets of $5,400, net fixed assets of $23,700, current liabilities of $4,700, and long-term debt of $11,500 pped a. What is the value of the shareholders' equity account for this firm? (Do not round intermediate calculations.) How much is net working capital? (Do not round intermediate calculations.) b. ook Hint a. Shareholders' equity b. NWC rint erences