Harding Company Accounts payable Accounts receivable Accrued liabilities Cash $ 40,000 65,000 7,000 30,000 40,000 72,000 110,000 75,000 1 Intangible assets Inventory Long-term investments Long-term liabilities Marketable securities Notes payable (short-term) Property, plant, and equipment Prepaid expenses 36,000 30,000 625,000 2,000 Based on the data for Harding Company, what is the amount of working capital? Oa. a. $168,000 Ob. $203,000 Oc. c. $238,000 Od. $128,000