Data from Dunshee Corporation's most recent balance sheet appear below: Year 2 Year 1 Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Total current liabilities $137 284 111 17 $549 $258 $107 304 131 17 $559 $255 Sales on account in Year 2 amounted to $1,345 and the cost of goods sold was $835. The working capital at the end of Year 2 is