Excerpts from Colter Corporation's most recent balance sheet appear below:

	Year 2	Year 1
Current assets:
Cash	$ 90	$ 120
Accounts receivable, net	100	110
Inventory	170	160
Prepaid expenses	40	40
Total current assets	400	430
Total current liabilities	$ 320	$ 290

Sales on account in Year 2 amounted to $1,210 and the cost of goods sold was $720.

The working capital at the end of Year 2 is:

Multiple Choice

$850

$770

$400

$80