Based on the following data, what is the amount of working capital? $51200 91200 56000 Accounts payable Accounts receivable Cash Intangible assets Inventory Long-term investments Long-term liabilities Short-term investments Notes payable (short-term) Property, plant, and equipment Prepaid insurance 80000 110400 128000 160000 64000 44800 1072000 1600 $260800 O $227200 O $296000 $265600 Whispering Winds Corp. started the year with total assets of $315000 and total liabilities of $255000. During the year the business recorded $634000 in revenues, $331000 in expenses, and dividends of $58000. Stockholders' equity at the end of the year was $247000. $363000. O $275000. $305000. Prepaid expenses are: paid and recorded in an asset account after they are used or consumed. O paid and recorded in an asset account before they are used or consumed. O incurred and already paid or recorded. O incurred but not yet paid or recorded