Wims, Inc., has current assets of $4,000, net fixed assets of $23,100, current liabilities of $2,500, and long-term debt of $12,400. a. What is the value of the shareholders' equity account for this firm? (Do not round intermediate calculations.) b. How much is net working capital? (Do not round intermediate calculations.) a. Shareholders' equity b. NWC Griffin's Goat Farm, Inc., has sales of $672,000, costs of $334,000, depreciation expense of $78,000, interest expense of $49,000, and a tax rate of 25 percent What is the net income for this firm? (Do not round intermediate calculations.) Net income