A corporation reports the following year-end balance sheet data. The company's working capital equals: Cash Accounts receivable Inventory Equipment Total assets $ 41,000 Current liabilities $76,000 36,000 101,000 91,000 $304,000 Total liabilities and equity $304, 000 56,000 Long-term liabilities 61,000 Common stock 146,000 Retained earnings Multiple Choice $82,000 $158,000 $76,000