Question 14 Financial statements for the Genatron Manufacturing Corporation for the years 2017 and 2016 are shown. Genatron Manufacturing Corporation Balance Sheet 2017 2016 ASSETS Cash $40,015 $50,196 Accts. receivable 260,594 201,724 Inventory 504,211 450,461 Total current assets 804,820 702,381 Fixed assets, net 400,000 300,000 Total assets $1,204,820 $1,002,381 LIABILITIES AND EQUITY Accts. payable $171,049 $133,419 Bank loan 90,926 90,926 Accruals 70,000 50,000 Total current liabilities 331,975 274,345 Long-term debt, 12% 387,371 302,574 Common stock, $10 par 300,000 300,000 Capital surplus 49,098 49,098 Retained earnings 136,376 76,364 Total liabilities & equity $1,204,820 $1,002,381 Genatron Manufacturing Corporation Income Statement 2017 2016 Net sales $1,696,941 $1,496,941 Cost of goods sold 1,018,165 898,165 Gross profit 678,776 598,776 Expenses: General and administrative 150,000 150,000 Marketing 150,000 130,000 Depreciation 52,920 41,069 Interest 54,141 44,747 Earnings before taxes 271,715 232,960 Income taxes 74,511 61,369 Net income $197,204 $171,591 (a) Calculate Genatron's dollar amount of net working capital in each year. 2017 2016 Net working capital $ $