Assume a company provided the following balance sheet:

Current assets:		Current liabilities:
Cash	$ 57,000	Accounts payable	$ 90,000
Accounts receivable	50,000	Accrued liabilities	40,000
Inventory	150,000	Total current liabilities	130,000
Total current assets	257,000	Bonds payable	110,000
Property, plant & equipment, net	380,000	Total liabilities	240,000
		Stockholders equity:
		Common stock	170,000
		Retained earnings	227,000
		Total stockholders equity	397,000
Total assets	$ 637,000	Total liabilities and stockholders equity	$ 637,000

What is the amount of working capital?

Multiple Choice

$167,000

$17,000

$127,000

$90,000