In this workout, we're being asked to calculate working capital At this point if you want to pause to recording and have a go on your own please do We've been provided with a balance sheet for year 2 and year 1 and I know that working captial is going to be the current assets minus the current liabilities So at the top of our balance sheet, I can see assets and underneath that a list of current assets (and it's the total current assets I want) For year 2 that's 841,818, so that's my first number I now need to go looking for current liabilities, so I go down to the liabilities and equity section And there's curent liabilities and total current liabilities for year two is 569,172 So I now need to put those together So I've got my current assets for year 2 and year 1 Current liabilities for year 2 and year 1 and now to calculate working capital I take current assets minus current liabilities