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The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Assets				Liabilities and Equity
Current assets:				Current liabilities:
Cash	$	60		Accounts payable	$	240
Accounts receivable (net)		170		Other liabilities		80
Notes receivable		50		Total current liabilities		320
Inventories		200		Long-term liabilities		110
Prepaid expenses		25		Total liabilities		430
Total current assets		505		Shareholders' equity:
Plant assets (net)		255		Capital stock		150
				Retained earnings		180
				Total shareholders' equity		330
Total assets	$	760		Total liabilities and equity	$	760

Working capital is:

		$505 thousand
		$265 thousand
		$185 thousand
		$75 thousand