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Net Working Capital. Winston Corporation has the following selected assets and liabilities:
Cash
$15,000
Accounts receivable
$20,000
Inventory
$37,000
Land
$70,000
Building
$190,000
Goodwill
$26,000
Accounts payable
$13,000
Salaries payable
$7,000
Taxes payable
$19,000
Mortgage payable
$80,000
Common stock
$100,000
Retained earnings
$82,000
Determine the company's net working capital.
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