Coca-Cola Company has the following account balances at the end of the fiscal year 2023:

• Cash: $250,000
• Accounts Receivable: $300,000
• Inventory: $150,000
• Prepaid Expenses: $50,000
• Accounts Payable: $200,000
• Short-term Notes Payable: $100,000

Calculate the working capital for Coca-Cola Company as of December 31, 2023.