Calculate working capital of Raja and Co who has the following items in its balance sheet. Stock ₹50,000; trade creditors ₹ 32,000; debtors ₹ 75,000; cash ₹ 1,00,000; dividend payable ₹ 50,000; tax ₹ 44,000; short-term loan ₹ 61,000; short-term investments ₹ 76,000. Calculate gross and net working capital.