The formula for net working capital is current assets – current liabilities
In the problem, you can solve the net working capital by getting the current assets. This is computed by total assets – fixed assets. Since fixed assets is not part of currents assets. Current assets include cash and cash equivalents, accounts receivable, inventory, securities, prepaid expenses and other liquid assets that are readily available to be converted into cash.To the get the current liabilities, you should only get the short term debt. Since current liabilities comprises only obligations that are due in one year like accounts payable, accrued liabilities and short term debts.
Solution:
NWC = CA – CL
= ($79,600 – $43,100) - $19,900
= $36,500 - $19,900
= $16,600