Based on the following data, what is the amount of working capital? Accounts payable.................................................................$64,000 Accounts receivable..............................................................114,000 Cash.................................................................................. 70,000 Intangible assets..................................................................100,000 Inventory............................................................................ 138,000 Long-term investments...........................................................160,000 Long-term liabilities.................................... ...........................200,000 Short-term investments............................................................80,000 Notes payable (short-term)........................................................56,000 Property, plant, and equipment...............................................1,340,000 Prepaid insurance......................................................................2,000 A. $284,000 B. $332,000 C. $326,000 D. $370,000