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Accounts payable $ 30,000
Accounts receivable 35,000
Accrued liabilities 7,000
Cash 25,000
Intangible assets 40,000
Inventory 72,000
Long-term investments 100,000
Long-term liabilities 75,000
Marketable securities 36,000
Notes payable (short-term) 20,000
Property, plant, and equipment 400,000
Prepaid expenses 2,000
Based on the above data, what is the amount of working capital?
a. $153,000
b. $113,000
c. $213,000
d. $39,000
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