5. Write a program to calculate working capital for company A that has cash of about ^ 2,50,000, Accounts received of about ? 1,50,000 and inventories of about ? 5,00,000. Company A also has accounts payable of ? 3,00,000, short term borrowings of ? 75,000 and accrued liabilities of about ? 1,25,000. [Hint. Working Capital = Current assets – Current liabilities]