Based on the following data, what is the amount of working capital? Accounts payable Accounts receivable Accrued liabilities Cash $ 70,000 105,000 7,000 20,000 Intangible assets Inventory Long-term investments Long-term liabilities 40,000 72,000 100,000 75,000 Marketable securities 36,000 Notes payable (short-term) 20,000 Property, plant, and equipment 625,000 Prepaid expenses 2,000 $238,000 O $178,000 $64,000 $138,000