Able Auto Supplies has the following accounts and their balances: Accounts payable $65,000 Accounts Receivable $60,000 Accumulated Depreciation $20,000 Building $100,000 Cash $50,000 Common Stock $120,000 Inventory $70,000 Land $95,000 Land held for future use $80,000 Mortgage Payable $90,000 Prepaid Insurance $30,000 Retained Earnings $250,000 Salaries Payable $10,000 Trademark $70,000 The total amount of working capital is $135,000