The Smith Seed Company grows heirloom tomatoes and sells their seeds. The heirloom tomato plants are preferred by many growers for their superior flavor. At the end of the most recent year the firm had current assets of $49,800 net fixed assets of $250,100, current liabilities of $31,100, and long-term debt of $100,100.

a. Calculate Smiths stockholders' equity.

b. What is the firm's net working capital?

c. If Smith's current liabilities consist of $21,400 in accounts payable and $9,700 in short-term debt (notes payable), what is the firm's net working capital?