Rotweiler Obedience Schools December 31, 2009, balance sheet showed net fixed assets of $1,687,524, and the December 31, 2010, balance sheet showed net fixed assets of $2,108,092. The companys 2010 income statement showed a depreciation expense of $226,280. What was Rotweilers net capital spending for 2010?

The December 31, 2009, balance sheet of Annas Tennis Shop, Inc., showed current assets of $2,444 and current liabilities of $1,446. The December 31, 2010, balance sheet showed current assets of $1,985 and current liabilities of $1,287. What was the companys 2010 change in net working capital, or NWC?