calculate working capital source and application fund

Comparative Balance Sheet Assets December 2016 December 2015 Cash and Bank Accounts receivable Inventory Plant \& Machinery Goodwill Accrued Income Prepaid expenses Bills receivable Land \& Building Motor Vehicles Investments (short term) Work in progress \begin{tabular}{lrr|} Liabilities and Owner's Equity & December 2016 & December 2015 \\ & & \\ Accounts Payable & 75,000 & 60,000 \\ Bonds Payable & 20,000 & 10,000 \\ Preferred stock & 150,000 & 135,000 \\ Bank Over draft & 220,000 & 230,000 \\ Income tax Payable & 16,000 & 14,500 \\ Bills payable & 14,500 & 13,200 \\ Common Stock & 350,000 & 300,000 \\ Retained earnings & 175,000 & 155,000 \\ Accrued expenses & 4,500 & 6,000 \\ Mortgage & 25,000 & \\ Debentures & 116,000 & 156,000 \\ Unclaimed Dividend & 12,000 & 12,300 \\ & 1,178,000 & 1,092,000 \\ \hline \end{tabular}