Use the following items taken from the financial statements of the Postal Service for the year ending December 31, 2019 to answer questions 5:

Accounts payable ........................................................$10,000

Accounts receivable ......................................................11,000

Accumulated depreciation – equipment ....................28,000

Advertising expense ......................................................21,000

Cash ................................................................................14,000

Owner’s capital (12/31/19) .........................................105,000

Owner’s drawings .........................................................14,000

Depreciation expense ..................................................12,000

Insurance expense ..........................................................3,000

Note payable, due 6/30/20 .............................................5,000

Prepaid insurance (6 - month policy).............................6,000

Rent expense .................................................................17,000

Salaries and wages expense ........................................32,000

Service revenue ...........................................................125,000

Supplies (Inventory).........................................................4,000

Supplies expense ............................................................6,000

Equipment (Long-term) ............................................ 210,000

What is the Working Capital of the Postal Service at December 31, 2019?