Given the following elements, do a balance sheet for the company:

Element		Value
1	land	823.215
2	Constructions (offices, warehouses...)	7.378.693
3	computers	78.229
4	legal reserve	2.538.830
5	Furniture	27.386
6	Bank checking accounts	423.771
7	technical installations	316.089
8	Short-term debts with banks	352.030
9	Debts with the Public Treasury	1.924
10	Software	210.925
11	Debts with creditors, by services received	1.706
12	Social capital	15.000
13	Debts with merchandise suppliers	1.442.881
14	Result of the excersice	????
15	Cash	9.203
16	Machinery	34.235
17	Accumulated depreciation of property, plant and equipment	3.171.040
18	Customer collection rights	175.837
19	Accumulated depreciation of intangible assets	72.321
20	Long-term debt with banks	2.384.224
21	Final stocks of finished products	532.561
22	Long-term debt with vehicle sellers	73.648
23	Vehicles for the transport of products	193.834

Also, Calculate the value of the Working Capital.