Harding Company

Accounts payable

Accounts receivable

Accrued liabilities

Cash

Intangible assets

Inventory

Long$-$term investments

Long$-$term liabilities

Marketable securities $($temporary investments$)$

Notes payable $($short$-$term$)$

Property, plant, and equipment

Prepaid expenses

$$40,000$

$65,000$

$7,000$

$30,000$

$40,000$

$72,000$

$110,000$

$75,000$

$36,000$

$30,000$

$625,000$

$2,000$

Based on the data for Harding Company, what is the amount of working capital?

$$ $$128,000$

$$168,000$

$$203,000$

$$238,000$