Based on the following data, what is the amount of working capital? Accounts payable $35,951 Accounts receivable $61,267 Accrued liabilities $6,801 Cash $24,156 Intangible assets $37,156 Inventory $89,901 Long-term investments $101,982 Long-term liabilities $76,319 Marketable securities $38,793 Notes payable (short-term) $24,171 Property, plant, and equipment $613,612 Prepaid expenses $2,542