a. Using the financial information for ABC Corporation given below, prepare a balance sheet for the year ending 31 December 2022: Cash and equivalents: BDT 50,000; Inventories: BDT 35,000; Accounts receivable: BDT 25,000; Net plant and equipment (cost minus depreciation): BDT 200,000; Accounts Payable: BDT 35,000; Common Stock: BDT 150,000; Retained Earnings: BDT 65,000; Accruals: BDT 10,000; Notes Payable: BDT 50,000. b. Calculate the net working capital of ABC Corporation using the information given in (a).