T Normal T No Spac... Heading 1 Heading 2 Paragraph 1. Use the following items taken from the financial staternents of the Postal Service for the year ending December 31, 2012 to answer questions 5: S 10,000 11,000 Accounts payable Accounts receivable Accumulated depreciation-equipment Advertising expense Cash Owner's capital (1/1/12) Owner's drawings Depreciation expense Insurance expense Note payable, due 6/30/13 Prepaid insurance (6-month policy) Rent expense Salaries and wages expense Service revenue Supplies Supplies expense Equipment (Long-term 28,000 21,000 14,000 105,000 14,000 12,000 3,000 5,000 6,000 17,000 32,000 125,000 4,000 6,000 210,000 What is the Working Capital of the Postal Service at December 31, 2012