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.	$110.00
		b.	$120.00
		c.	$130
		d.	$104.00

The question is complete