The following data was taken from the books as at December 31 of Carla Vista Inc.: Cash $13,600 Common shares $15,000 Income tax expense 4,600 Cost of goods sold 59,400 Sales revenue 103,000 Retained earnings (as of January 1) 82,700 Inventory 30,800 Bank loan payable 49,750 Accounts payable 32,050 Equipment 120,000 Operating expenses 31,810 Dividends paid 6,150 Interest expense 3,800 Accounts receivable 11,250 Prepaid expenses 1,090. Calculate the working capital.

Working capital

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