Akil Rampaul's balance sheet as of February 7, 2009 shows non-current assets of $36,140 consisting of furniture and fittings worth $10,840 and machinery worth $25,300. Current assets total $13,700 including cash of $2,545, prepaid insurance of $140, accounts receivables of $6,715, and inventory of $4,300. Current liabilities were $3,360 comprising accounts payable of $2,000 and bank overdraft of $1,360, giving a working capital of $10,340. Total capital was $33,480 after deducting a net loss of $1,520 from the opening capital of $35,000