have a question about these two categories in a certain corporation balance sheet.

A) is "Receivables" as same as "Account receivables"

B) is Payables as same as "Account payables"

I'm concerned about which item I would take to calculate the Networking capital for this corp.

Here is the Question :

So what the final number balance of each account to take into consideration in NWC calculation

Calculate the net working capital required each year by assuming that the level of NWC will be a constant percentage of the project's sales. Use IBM's NWC/Sales for the latest fiscal year to estimate the required percentage. (Use only accounts receivable, accounts payable, and inventory to measure working capital. Other components of current assets and liabilities are harder to interpret and not necessarily reflective of the project's required NWC-for example, IBM's cash holdings. B 7,250,000 6,650,000 600.000 14,977,000 6,754,000 4,072.000 (218,000) 8,223,000 1,649,000 1,442,000 208,000 (1,000) 3,466,000 307,000 1,097,000 793,000 102,460,000 8,915,000 23,306,000 A 6 Cash, Cash Equivalents & Short Term Investments 7 Cash And Cash Equivalents 8 Other Short Term ctmonte 9 Receivables 10 Accounts receivable 11 Gross Accounts Receivable 12 Allowance For Doubtful Accounts Receivable 13 Other Receivables 14 Receivables Adjustments Allowances 15 Inventory 16 Work in Process 17 Finished Goods 18 Other Inventories 19 Prepaid Assets 20 Restricted Cash 21 Current Deferred Assets 22 Assets Held for Sale Current 23 Other Current Assets 24 Total non-current assets 25 Net PPE 26 Gross PPE 27 Properties 28 Land And Improvements 29 Buildings And Improvements 30 Machinery Furniture Equipment 31 Other Properties 32 Accumulated Depreciation 3 Goodwill And Other Intangible Assets 34 Goodwill 85 Other Intangible Assets 36 Investments And Advances 37 Long Term Equity Investment 38 Investments in Other Ventures Under Equity Method 89 Other Investments 40 Financial Assets 11 Non Current Accounts Receivable 12 Non Current Deferred Assets 13 Non Current Deferred Taxes Assets 14 Non Current Prepaid Assets 15 Defined Pension Benefit 16 Other Non Current Assets 17 Total Liabilities Net Minority Interest 78 Current Liabilities 19 Payables And Accrued Expenses 50 Payables 51 Accounts Payable 224,000 6,049,000 10,589,000 6,444,000 (14,391,000) 68,154,000 55,643,000 12,511,000 206,000 159,000 159,000 47,000 40,000 5,606,000 8,294,000 7,370,000 948,000 10,060,000 237,000 113,005,000 55,019,000 10,136,000 6,244,000 3,955,000