Based on the following data, what is the amount of working capital? Accounts payable $66560 Accounts receivable 118560 Cash 72800 Intangible assets 104000 Inventory 143520 Long-term investments 166400 Long-term liabilities 208000 Short-term investments 83200 Notes payable (short-term) 58240 Property, plant, and equipment 1393600 Prepaid insurance 2080 $345280 $339040 $295360 $384800