. . 3. Use the below information to evaluate the company with Book Value and Adjusted Book Value methods: Accounts payable 45 (in million dollars) Accounts receivable 15 Bank debt 15 Cash Fixed assets 105 Inventories 50 Long-term debt 35 Shareholders' equity 85 10 . . The redundancy payments and other expenses associated with the liquidation of the company were to amount to 60 million dollars Accounts receivable includes 2 million dollars of bad debt Stock, after discounting obsolete, worthless items and revaluing the remaining items at their market value, has a value of 52 million dollars Fixed assets have a value of 150 million dollars, according to an expert 4. Explain what does a 'working capital' mean