Working Capital

Deferred sales revenue	$	900
Accounts payable		1,200
Accounts receivable		1,900
Cash		420
Sales		10,000
Accrued wages payable		375
Sales returns and allowances		700
Bonds payable (to be repaid in 6 months)		1,000
Bonds payable (to be repaid in 5 years)		4,000

Using the information provided above, compute:

Working capital. Use minus sign to enter negative amount, if any.

Please show how you calculate working capital