What is the Net Working Captial for $2013$ Pepsi Enterprises?

Cash $-200,000$

Accounts Receivable $-864,000$

Inventories $-2,000,000$

Total Current assets $-3,064,000$

Net fixed assets $-6,000,000$

Total fixed assets $6,000,000$

Total Assets $9,064,000$

Liabilitilies and Equity

Accounts Payable $1400000$

Notes payable to bank $1,600,000$

Total current liabilities $3,000,000$

Long term debt $2,400,000$

Total liabilities $5,400,000$

Common stock $3,000,000$

Retained earnings $664,000$

Total equity $3,664,000$

Total liabilities and equity $-9064000$