From the list below determine how much is the net operating working capital (NOWC):

Cash	$400
Capital	5,000
Accounts Payable	40
Accounts Receivable	30
Sales	2,000
Tax Payable	120
Salaries Payable	65
Salaries Expense	1,000
Inventory	50
Dividends	44

Select one:

a. $255

b. $181

c. $440

d. $375