The following financial statements are for Microsoft, Inc. FY$2023$ and FY$2022.$ Calculate the net working capital for FY$2022.($Hint: do not include the current portion of LTD in the calculation$).$

MSFT

$($ $ in millions$)$

$\backslash$table$[[($S in millions$),$FY$2023,$Balance Sheet,FY$2023,$FY$2022],[$Income Statement,$211,915,$Cash,$34704,13931],[$Sales$,65,863,$Short$-$term Investments,$76558,90826],[$COGS$,146,052,$Accounts Rec.,$48688,44261],[$Gross Profit,$27,195,$Inventories,$2500,3742],[$Research and Dev.,$16653,$Other current Assets,$21807,16924],[$SGA$,13681,$Total Current Assets,$184257,169684],[$Depreciation$,88,523,$Net PPE,$95641,74398],[$Operating Income, EBIT,$1968,$Intangibles,$101477,98861],[$Interest Expense,$86,555,$Other assets,$30601,21897],[$Pretax income, EBT,$16950,$Total Assets,$411976,364840],[$Taxes$,69,605,,,],[$Net income,$32,902,$Accounts Payable,$18095,19000],[$Retained Earnings,$36,703,$Current portion of LTD$,5247,2749],[$Dividends$,,$Other Current Liabilities,$80807,73333],[,,$Total Current Liabilities,$104149,95082],[,,$Long$-$term debt,$101604,103216],[,,$Total Liabilities,$205753,198298],[,,$Common stock,$93718,86939],[,,$Retained Earnings,$112,505,79603],[,,$Total Equity,$206223,166542],[,,$Total Liab. And Equity,$411976,364840]]$