Accounts payable Accounts receivable Accrued liabilities Cash Intangible assets Inventory Long-term investments Long-term liabilities Marketable securities Notes payable (short-term Property, plant, and equipment Prepaid expenses $ 30.000 65.000 7,000 20,000 40,000 72,000 100,000 75,000 36,000 20,000 625,000 2,000 Based on the above data, what is the amount of working capital? O a $178,000 b. $64,000 c. $138,000 d. $238,000