The financial statements for the Company ALPHA for the years 2019 and 2020 are presented as follows Balance sheet 2019 2020 Assets 2020 2019 Liabilities & Stockholders 2020 2019 equity Current assets Current liabilities 12 10 Accounts payable 20 Accounts SO Notes payable 5 6 Yeceivable Inventory 30 40 Accruals 4 Total current liabilities 30 Total current 92 95 Long term debt 55 60 Fixed assets Owners' equity 100 100 Common stocks 100 100 Net Plants equipment 10 Total Fixed Assets 100 100 110 105 Retained earnings Total equity Total liabilities & owner's equity Total assets 200 195 200 195 1. Calculate the net working capital (NWC)for the years 2019 and 2020.(2 points) 2. Calculate the working capital requirements (WCR) for the years 2019 and 2020. (2 polnts) The financial statements for the Company ALPHA for the years 2019 and 2020 are presented as follows Balance sheet 2019 2020 Assets 2020 2019 Liabilities & Stockholders 2020 2019 equity Current assets Current liabilities 12 10 Accounts payable 20 Accounts SO Notes payable 5 6 Yeceivable Inventory 30 40 Accruals 4 Total current liabilities 30 Total current 92 95 Long term debt 55 60 Fixed assets Owners' equity 100 100 Common stocks 100 100 Net Plants equipment 10 Total Fixed Assets 100 100 110 105 Retained earnings Total equity Total liabilities & owner's equity Total assets 200 195 200 195 1. Calculate the net working capital (NWC)for the years 2019 and 2020.(2 points) 2. Calculate the working capital requirements (WCR) for the years 2019 and 2020. (2 polnts)