Given the following balance sheet, find the net operating assets. Assume all cash is operating. Assets Current assets Cash and short-term investments Receivables Inventories Current assets - total 20 30 35 85 Liabilities and Equity Liabilities Debt in current liabilities 40 Accounts payable 35 Income taxes payable 10 Current liabilities - total 85 Long-term assets Property, plant, and equipment - total (net) 130 Investments 50 Long-term assets - total 180 Long-term debt Deferred taxes Long-term liabilities - total 60 20 100 80 Stockholders equity - total Liabilities and equity - total 265 265 Assets - total 20 80 25 170