31. Given the following amounts, calculate the working capital.

a. Current assets of $480 and current liabilities of $285.

b. Total assets of $5,090, long-term assets of $2,050, total liabilities of $3,500, and current liabilities of $2,200.

c. Total assets of $8,450, long -term assets of $2,600, long-term liabilities of $2,200, and owner's equity of $1,500.