how I can get the net operating working capital?

Using the following accounts, prepare a Balance Sheet Accounts receivable $ 237,000 Inventory 243,000 Accounts payable 89,000 Notes payable 169,000 Cash 95,000 2,080,976 Sales (Sales = Income) Interest expense 19,296 Fixed assets 500,000 87,000 Accruals (accumulated) 188,000 Long Term Debt 255,000 Comon stock (common equity) 40% Taxes 212,000 Retained earnings 75,000 Accumulated depreciation A B D 1 2 Amount ($) Amount ($) Assets Current assets: 3 4 5 Cash 95000 237000 243000 575000 6 7 Balance sheet Liabilities & stockholder's equity Current liabilities: Accounts payable Notes payable Accruals Total current liabilities Long term debt Total liabilities Stockholder's equity: Common stock Retained earnings Total stockholder's equity Total liabilities & stockholder's equity Accounts receivable Inventory Total current assets Net fixed assets: Gross fxed assets Less: Accumulated depreciation Net fixed assets Total assets 89000 169000 87000 345000 188000 533000 8 9 10 11 12 13 14 15 500000 75000 425000 1000000 255000 212000 467000 1000000