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 2,000 120 Tax Payable Salaries Payable 65 Salaries Expense 1,000 Inventory 50 Dividends 44 Select one: a. $440 O b. $375 c. $255 O d. $181