The financial statements of Rebecca's Natural Foods include the following items: Current Year Cash $20,000 Short-term Investments 18,000 Accounts Receivable 40,000 Merchandise Inventory 42,000 Prepaid Expenses 12,000 Total Current Assets 170,000 Total Current Liabilities 129,000 Net Credit Sales 478,000 Cost of Goods Sold 368,000 The Working Capital for the current year is _____