Based on the following data, what is the amount of working capital? The answer is not 138,000

Accounts payable	$30,000
Accounts receivable	65,000
Accrued liabilities	7,000
Cash	22,000
Intangible assets	40,000
Inventory	72,000
Long-term investments	100,000
Long-term liabilities	75,000
Marketable securities	36,000
Notes payable (short-term)	20,000
Property, plant, and equipment	625,000
Prepaid expenses	2,000

$140,000

$144,000

$138,000

$240,000