X-cell Inc. had the following balances: Account Cash_ Accounts receivable Prepaid advertising. Equipment Land improvements Accounts payable Salaries payable Short-term notes payable Long-term notes payable Rent earned Interest earned Rent expense 2014 $25,500 91,000 28,500 128,000 43,500 60,000 84,500 80,500 101,000 42,500 29,000 81,000 2013 $61,000 61,500 34,000 100,500 78,000 69,000 58,500 67,500 87,500 99,000 30,000 76,500 a) Calculate the working capital for 2014 and 2013. Please make sure your final answer(s) are accurate to the nearest whole number. 2014 2013 Working capital b) Is the change in working capital favourable or unfavourable? The change in working capital is (select one)