The 12/31/21 balance sheet of LAM Company has total assets of $100,000,000, total liabilities of $60,000,000, and total equity of $40,000,000. Assets consist of cash of $10,000,000, accounts receivable of $20,000,000, inventory of $35,000,000, and net fixed assets of $35,000,000. Liabilities consist of accounts payable of $15,000,000, accrued wages of $20,000,000, and long-term debt of $25,000,000. LAM Company's working capital balance at 12/31/21 equals