Question 1: A company has $20,000 in cash, $10,000 in accounts receivable and $45,000 in fixed assets. It has $12,500 in accounts payable. It owes $50,000 in two years on a note that has an annual interest payment of $5,000. What is its working capital?

Question 2: A company has $350,000 in accounts receivable, $100,000 in current inventory, and $125,000 in accounts payable. What is its working capital?