$\backslash$table$[[$Financial Data collected,$20$X$1,202,$Financial Department Note$],[$Cash$,18,000,24,000,$Business bank account balance at the end of the year$],[$Common Stock,$127,587,79,420,$Common shares at the end of the year$],[$Accounts Receivable,$40,000,60,000,$Outstanding Accounts Receivable at the end of the year$],[$Retained earnings,$480,500,589,100,$Accumulated earning$],[$Inventories$,15,000,73,000,$Warehouse inventory balance at the end of the year$],[$Prepaid Expenses,$3,500,3,320,$Advance payment for future$],[$Land$,168,500,168,500,$Land property balance at the end of the year$],[$Building$,1,078,000,1,078,000,$Building property balance at the end of the year$],[$China$,$ Glass, etc.,$300,000,370,000,$Other investment assets property$],[$Accumulated depreciation,$460,263,560,000,$Total accumulated depreciation$],[$Deferred income taxes $---$Current,$48,750,48,600,$Current deferred income tax owing$],[$Accounts payable,$46,200,47,500,$Owing balance at the end of the year$],[$Long$-$term debt,$500,000,460,000,$Total long$-$term loan borrowed from the bank$],[$Current portion of long$-$term debt,$61,000,58,000,$Current portion of the above long$-$term loan owing$],[$Accrued Expense,$2,700,3,200,$Owing to utility providers$],[$Marketable Securities,$61,000,85,000,$Investment in GIC and securities$],[$Required$],[1)$ Rearrange the Accounts order following the Balance Sheet Format$],[2)$ Calculate the sub$-$total for each category accounts on the Balance sheet$],[3)$ Calculate net working capital for $201$ and $202$