You are evaluating the balance sheet for BTO Corporation. From the balance sheet you find the following balances:, accrued wages and taxes = $59,000, accounts payable = $48,000, accounts receivable = $94,000, cash and marketable securities = $95,000, inventory = $500,000, long-term debt = $450,000, net fixed assets = 1,300,000, and notes payable = $90,000.

Calculate BTO's net working capital.