35 A company has the following balance sheet . What is its total operating capital ? Cash $ 20 Accounts payable $30 Short -term investments 30 Accruals 50 Accounts receivable LU Notes payable 10 Inventory 60 Current Liabilities 90 Current assets 130 Long-term debt 70 Gross fixed assets 140 Common stock 30 Accumulated deprec 40 Retained earnings 40 Net fixed assets 100 Total common equity 70 Total assets 23 ( Total liab . & equity 8230 a . 890 b . $120 C. $150 d . $200 e. $230