answer both questions and just the answers

Question 4 Based on the following data, what is the amount of working capital? Accounts payable Accounts receivable Cash Intangible assets Inventory Long-term investments Long-term liabilities Short-term investments Notes payable (short-term) Property, plant, and equipment Prepaid insurance $62720 111720 68600 98000 135240 156800 196000 78400 54880 1313200 1960 O $362600 $278320 $325360 Question 5 An accountant has debited an asset account for $610 and credited a liability account for $530. Which of the following would be an incorrect way to complete the recording of the transaction? O Credit another liability account for $80. O Debit a stockholders' equity account for $80. O Credit a stockholders' equity account for $80. Credit an asset account for $80