Use the following data to determine the total amount of working capital. Blue Spruce Corp. Balance Sheet December 31, 2017 $196000 148000 173000 86800 270000 275000 Accounts payable Salaries and wages payable Mortgage payable Total liabilities Cash Accounts receivable Inventory Prepaid insurance Stock investments Land Buildings Less: Accumulated depreciation Trademarks Total assets $209000 32000 245000 $486000 $324000 (58500) 265500 217000 $1631300 Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $411300 734000 $1145300 $1631300 $362800 $392800 $182800 $132800