Kendrick Company's balance sheet included cash ($8,000,000)...

Kendrick Company's balance sheet included 

cash ($8,000,000)

accounts receivable ($15,000,000)

inventories ($10,000,000)

 prepaid expenses ($3,000,000)

 accounts payable ($8,000,000)

 accrued expenses ($8,000,000). 

Working capital is _____