Question: Calculate OWC for Year 1 & Year 2.

The first column (Starting with "25,341.5") is year 1 and the next column is year 2.

Cash and cash equivalents Marketable securities Accounts receivable Deferred income taxes Income taxes receivable Other operating receivables Total current assets Accounts payable Income taxes payable Accrued expenses Current portion of long term debt Other non- operating current liabilities Total current liabilities 25,341.5 20,210.1 50,000.0 28,470.0 12,000.0 19,000.0 12,000.0 12,210.0 339.0 345.0 4,500.0 5,300.0 104,180.5 85.535.1 3,600.0 3,800.0 2,200.0 2,500.0 4,600.0 4,200.0 5,000.0 5,400.0 3,810.0 3,300.0 19,210.0 19,200.0