Using the Balance Sheet Below

ASSETS		LIABILITIES AND EQUITY
Cash	$ 50,000.00	Accounts payable	$ 23,000.00
Account receivables	$ 42,700.00	Short-term notes payable	$ 10,500.00
Inventories	$ 40,000.00	Total current liabilities	$ 33,500.00
Other current assets	$ 5,000.00	Long-term debt	$ 200,000.00
Total current assets	$ 137,700.00	Total liabilities	$ 233,500.00
Gross fixed assets	$ 1,280,000.00	Common equity:
Accumulated depreciation	$ (312,000.00)	Common stock	$ 490,000.00
Net fixed assets	$ 968,000.00	Retained earnings	$ 397,200.00
Other assets	$ 15,000.00	Total common equity	$ 887,200.00
Total assets	$ 1,120,700.00	Total liabilities and equity	$ 1,120,700.00

Determine the Net Working Capital.