Harding Company Accounts payable $30,734 Accounts receivable 74,567 Accrued liabilities 6,181 Cash 19,358 Intangible assets 44,704 Inventory 78,281 Long-term investments 118,352 Long-term liabilities 70,443 Marketable securities 30,134 Notes payable (short-term) 28,004 Property, plant, and equipment 696,916 Prepaid expenses 1,642 Based on the data for Harding Company, what is the amount of working capital? Oa. $1,063,954 b. $139,063 Oc. $695,274 Od. $203,982