The 2020 and 2021 balance sheets for Sandhill Manufacturing Company appear below along with selected financial information. Sandhill declared no dividends during either year and had 1,000 shares of stock outstanding throughout each year. 2021 2020 Current Assets Cash $35,945 $37,000 41,000 Accounts receivable.net 40.045 Inventory 55,000 49,000 Total current assets 133.000 124,990 81,000 57,010 Plant & equipment, net Total assets $214,000 $182,000 Current liabilities $41,000 $51,000 Noncurrent liabilities 81.000 61.000 Total Liabilities 122,000 112,000 Total current assets 133,000 124,990 Plant & equipment, net 81,000 57,010 Total assets $214,000 $182,000 Current liabilities $41,000 $51,000 Noncurrent liabilities 81,000 61,000 Total Liabilities 122,000 112,000 Stockholders' equity Common stock 23,000 23,000 Additional paid-In capital 25,000 25,000 Retained earnings 44,000 22,000 92.000 70,000 Total stockholders' equity $214,000 $182,000 Total liabilities and stockholders' equity * Your answer is incorrect Calculate the working capital for 2021. Working capitals 41.000