proposed replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted.

Account

Accruals

Marketable securities

Inventories

Accounts payable

Notes payable

Accounts receivable

Cash

Change

$+$$$45,000$

$0$

$-18,000$

$+88,000$

$0$

$+148,000$

$+14,000$

a$.$ Using the information given, calculate any change in net working capital that is expected to result from the proposed replacement action.

a$.$ The change in net working capital is $

$($Round to the nearest dollar.$)$