Based on the following data, what is the amount of working capital? Accounts payable $65280 Accounts receivable 116280 Cash 71400 Intangible assets 102000 Inventory 140760 Long-term investments 163200 Long-term liabilities 204000 Short-term investments 81600 Notes payable (short-term) 57120 Property, plant, and equipment 1366800 Prepaid insurance 2040