Use only the following information to determine working capital: Cash and marketable securities - $3,000,000 Accounts Receivable (Gross) - $3,000,000 Accounts Payable - $1,000,000 Accumulated Depreciation $2,000,000 Allowance for doubtful accounts - 3% Inventory - $3,700,000 Other Current Assets - $600,000 Common Stock at Par Value - $100,000 Current portion of long term debt - $1,200,000 Other Current Liabilities - $560,000 Goodwill - $10,000,000 Long-Term Debt - $10,800,000