From the following data, compute the working capital for Benson Equipment Co. at December 31, 2002.

Cash in general checking account.. Cash in fund to be used to retire bonds in 2006 Cash held to pay sales taxes.. Notes receivable due February 2004. Trade accounts receivable. $ 20,000 50,000 18,000 100,000 125,000 Inventory 75,000 Prepaid insurance for 2003 and 2004 15,000 Vacant land held as investment.... 300,000 Used equipment to be sold. 25,000 Deferred tax asset-to be recovered in 2001 10,000 Trade accounts payable. 60,000 Note payable due July 2003 33,000 Note payable due January 2004 10,000 Bonds payable-maturity date 2006. 210,000 Salaries payable. Sales taxes payable 20,000 23,000 Goodwill. 37,000