Using the following account balances, calculate the working capital. Account Cash Accounts Receivable Prepaid Insurance Equipment Building Accounts Payable Salaries Payable Notes Payable Common Stock Service Revenue Advertising Expense Rent Expense Account Balances data Debit Credit $27,000 7,300 17,000 50,000 250,000 14,900 16,200 80,000 12,000 66,000 14.000 120,000