Based on the following data, what is working capital? Accounts payable $30,000 Accounts receivable 60,000 Accrued liabilities 4,000 Cash 60,000 Intangible assets 50,000 Inventory 69,000 Long-term investments 80,000 Long-term liabilities 100,000 Marketable securities 50,000 Fixed assets 670,000 Prepaid expenses 1,000 Oa. $136,000 O b. $34,000 c. $206,000 O d. $776,000