The Net Working Capital (NWC) is calculated as:

$\text{Net Working Capital} = \text{Current Assets} - \text{Current Liabilities}$

From the 2005 balance sheet:

• Current Assets = $293
• Current Liabilities = $232

Thus, for 2005:

$\text{Net Working Capital} = 293 - 232 = 61$

So, the Net Working Capital for 2005 is $61.

Would you like more details on how to interpret this or any related questions? Here are 5 related questions for further exploration:

1. How does the Net Working Capital for 2004 compare with 2005?
2. What impact does a positive Net Working Capital have on a company's liquidity?
3. How do changes in Current Liabilities affect Net Working Capital?
4. Why is the Net Working Capital important for day-to-day operations?
5. How does Net Working Capital relate to a company's overall financial health?

Tip: A healthy Net Working Capital indicates a company’s ability to cover its short-term obligations and invest in its operations.