A corporation reports the following year-end balance sheet data. The company's working capital equals:

Cash	$	275,000		Current liabilities	$	245,000
Accounts receivable		50,000		Long-term liabilities		120,000
Inventory		125,000		Common stock		110,000
Equipment		350,000		Retained earnings		325,000
Total assets	$	800,000		Total liabilities and equity	$	800,000

		$245,000
		$450,000
		$205,000
		$800,000
		$435,000