Penguin Pucks, Inc., has current assets of $7,000, net fixed assets of $25,800, current liabilities of $6,600, and long-term debt of $15,600.

Penguin Pucks, Inc., has current assets of $7,000, net fixed assets of $25,800, current liabilities of $6,600, and long-term debt of $15,600.
What is the value of the shareholders’ equity account for this firm?

 
How much is net working capital?