The project will require $97 million in inventory (raw materials and finished products) as well as $61 million in receivables (credit for customers). An extra $50 million in cash (i.e., precautionary bank deposits and short-term marketable securities held as liquidity reserves) is required as a safety stock to provide financial flexibility (that enables avoiding running out of cash in case of temporary declines in operating cash flows). Suppliers (companies which sell the parts and raw materials that are used in the production of the 110,000 units produced by the factory) are expected to provide short-term trade credit that is expected to sum to $36 million in accounts payable while short-term accrual financing of $21 million is supplied by the employees (who don't get paid until the end of the month).

Compute the net working capital. Properly list all assets and liabilities.