Regarding the components of working capital: In the following debate, take a position of an investor who wants to evaluate the liquidity of a company. As the investor, identify one of the two positions you are taking and defend and support it with at least two peer-reviewed sources: Position #1: Argue for including inventory, prepaids, and deferrals in working capital. Position #2: Argue against including inventory, prepaids, and deferrals in working capital.