The following items were taken from the December 31, 2020 financial statements of Becky Inc. Becky Inc's year end is December 31, 2020: Account Name Accounts Payable Accounts Receivable Accumulated Depreciation Advertising Expense Capital Stock Cash Cost of Goods Sold Depreciation Expense Equipment Note Payable Other Pre-paid expenses Pre-paid rent Rent Expense Salaries Expense Sales Unearned Revenue Balance 23,000 14,400 32,000 15,000 10,000 63,300 143,000 12,600 62,000 42,400 5,200 17,100 14,100 82,200 306,600 1,500 The retained earnings balance at December 31 2019 was $17,400. Dividends of $4,000 were paid during the year. Required: Prepare financial statements (classified Balance Sheet and Income Statement) Calculate working capital. What is the significance of Emily Inc's working capital