Blueberry Fields Inc. has the following balance sheet. How much total operating capital does the firm have? Cash $ 20.00 Accounts payable $ 30.00 Short-term investments 60.00 Accruals 50.00 Accounts receivable 20.00 Notes payable 30.00 Inventory 60.00 Current Liabilities 110.00 Current assets Long-term debt 70.00 Gross fixed assets $100.00 Common stock 30.00 Accumulated depreciation 20.00 Retained earnings 40.00 Net fixed assets $90.00 Total common equity $ 70.00 Total assets $250.00 Total liability & equity $250.00

a. $120.00

b. $104.00

c. $110.00

d. $130