I need to know the WORKING CAPITAL

Accounts payable Accounts receivable Accrued liabilities Cash Intangible assets Inventory Long-term investments Long-term liabilities Marketable securities Notes payable (short-term) Property, plant, and equipment Prepaid expenses $ 30,000 65,000 7,000 20,000 40 000 72,000 100,000 75 000 36.000 20,000 625,000 2,000 Based on the above data, what is the amount of working capital? a $238.000 Ob $178,000 C$138,000 d. 564 000