Summarized financial data for two competitors is set out below:

(All balances are as of 12/31/08 or for the year ended 12/31/08)

Oscar Corp

Felix Corp

Sales revenue

800,000

600,000

Total expenses

400,000

200,000

Cash

90,000

25,000

Accounts receivable

120,000

75,000

Property plant and equipment, net

250,000

225,000

Accounts payable

95,000

60,000

Salaries payable

75,000

35,000

Long term liabilities

150,000

75,000

Common shares outstanding, beginning of year

50,000

25,000

Common shares outstanding, end of year

100,000

40,000

No dividends were paid during 2008.

Compute the following for both companies:

1. Working capital