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As Working Capital means Current Assets Minus Current Liabilities, and out of that it meets day-to-day expenses. AS Current Assets and Current Liabilities is an important part of balance sheet so we can't ignore it and if we write as working capital in the assets side it cannot be wrong . But most important to note that at the time of balance sheet is current ratio indicate 2:1 , means that whether current assets is 2 times more than curent liabilities .

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