Estimate net operating working capital. How much net operating working capital does the firm have? Cash 10 Accounts payable 20 Short-term investments 40 Accruals 20 50 Accounts receivable Inventory 50 $90 40 Current assets $140 $50 Notes payable Current liabilities Long-term debt Common equity Retained earnings Total liab. & equity Net fixed assets 100 30 60 Total assets $240 $230 $60 $100 $50