ABC company manufactures furniture. Identify he current assets and current liabilities likely to be found on their balance sheet. Classify each item as a component of working capital (Current Asset Current Liabilities) and calculate the company's net working capital.

Provided information:	Tk. 1,00,000
Cash	Tk. 2,50,000
Account receivable	Tk. 4,00,000
Inventory (raw materials a finished goods)	Tk. 20,000
Prepaid insurance	Tk. 1,50,000
Accounts payable	Tk. 30,000
Accrued salaries	Tk. 1,00,000