Refer to the following selected financial information from McCormik, LLC. Compute the company's working capital for Year 2.

	Year 2			Year 1
Cash	$	38,700		$	33,450
Short-term investments		102,000			66,000
Accounts receivable, net		91,500			85,500
Merchandise inventory		127,000			131,000
Prepaid expenses		13,300			10,900
Plant assets		394,000			344,000
Accounts payable		107,400			113,800
Net sales		717,000			682,000
Cost of goods sold		396,000			381,000