WORKING CAPITAL CALCULATION WITH NO AR

Working on a deal that collects all payments in advance for services and therefore has no AR. They mark these deposits in their Payables as Unearned Revenue until the services are rendered.

I've pasted the Current section of the Bal Sheet below. Question is: How do I calculate Working Capital when they have no Receivables?

Current Balance Sheet
CURRENT ASSETS
Cash: $1,051
Deposits: $15

CURRENT LIABILITIES
AP & Accrued Liabilities: $1046
Income Taxes Payable: $82




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