Based on the following data, what is the working capital? Accounts payable $ 30,000 Accounts receivable 60,000 Accrued liabilities 5,000 Cash 40,000 Fixed assets 670,000 Intangible assets 50,000 Inventory 69,000 Long-term investments 80,000 Long-term liabilities 100,000 Prepaid expenses 1,000 Temporary investments 30,000 a. $130,000 b. $95,000 c. $30,000 d. $165,000