The 2020 and 2021 partial balance sheets for Ivanhoe Industries are shown below. 2020 2021 Current assets Cash and cash equivalents Accounts receivable, net Inventory Marketable equity securities Total current assets Plant & equipment, net Total assets $ 20000 $ 18960 24000 28000 29000 27000 5400 5400 78400 79360 62600 39640 $141000 $119000 Current liabilities Noncurrent liabilities Total stockholders' equity Total liabilities and stockholders' equity $24000 $44000 64000 34000 53000 41000 $141000 $119000 Calculate Ottoman's working capital for 2021. $1.80 $45360 $35360 $1.68