Superb Manufactures, Ltd. has got the following balance sheet: Cash 1,2 8,8 Accounts Payable 2,4 2,1 Short-Term Debt Near-cash assets Accounts Receivable 9,2 14,6 Long-Term Debt Inventories 3,6 5,2 Equity Machinery 16,8 Accrued Deprec. -2,5 Total Net Assets 30,7 30,7 Total Liabilities Please, calculate the Working Capital and the Working Capital Requirements too, and indicate if there is an excess of liquidity or a lack of liquidity.