1. Based on the following data, what is the amount of working capital?

Accounts payable $ 70,000 Accounts receivable 145,000 Accrued liabilities 7,000 Cash 40,000 Intangible assets 40,000 Inventory 112,000 Long-term investments 190,000 Long-term liabilities 75,000 Marketable securities (temporary investments) 36,000 Notes payable (short-term) 20,000 Property, plant, and equipment 1,625,000 Prepaid expenses 2,00

answer. $238,000

What is the formula? Looking at the formula, which accounts are in the two groups (classifications) that determine working capital? I need help step by step