Afirm has current assets of 36000 cash of 5000 current

Question

Problem:

1. A firm has current assets of $36,000, cash of $5,000, current liabilities of $20,000, total assets of $80,000 and total liabilities of $45,000, what is its net working capital? 

1. $16,000
2. $28,000
3. $35,000 
4. $44,000

2. Common-size income statements and balance sheets are created using which common base items (respectively)? 

1. Sales and total assets
2. Sales and total liabilities
3. Operating income and total assets
4. Net income and total equity

Additional Information:

These two objective questions is from Finance. The first question deals with determining net working capital as well as the second question is about the common base items employed for preparing common-sized income statement and balance sheets.