A corporation reports the following year-end balance sheet data. The company's workingcapital (net worth) equals:Cash $ 40,000 Current liabilities $ 75,000Accounts receivable 55,000 Long-term liabilities 35,000Inventory 60,000 Common stock 100,000Equipment 145,000 Retained earnings 90,000Total assets $ 300,000 Total liabilities and equity $ 300,000