33. Using the balance sheet below, calculate working capital.

Sharp Sharks

Balance Sheet June 30, 2018

Assets Cash Marketable securities Accounts receivable Prepaid expenses Property, plant, and equipment Total assets liabilities $ 1,800 1,750 5,400 2,450 18,050 $29,450 Accounts payable $ 4,500 Unearned revenue 3,400 Accrued expenses 1,600 Current portion of long-term debt 1,300 Long-term debt 8,900 Owner's Equity Owner's equity 9,750 Total liabilities and owner's equity $29,450