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

Cash	$	47,000		Current liabilities	$	82,000
Accounts receivable		62,000		Long-term liabilities		42,000
Inventory		67,000		Common stock		107,000
Equipment		152,000		Retained earnings		97,000
Total assets	$	328,000		Total liabilities and equity	$	328,000

Multiple Choice

• $176,000

• $82,000

• $204,000

• $328,000

• $94,000