Item18 Item 18 The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 65 Accounts payable $ 232 Accounts receivable (net) 172 Other current liabilities 71 Notes receivable 54 Total current liabilities 303 Inventory 203 Long-term liabilities 101 Prepaid expenses 32 Total liabilities 404 Total current assets 526 Shareholders' equity: Equipment (net) 258 Common stock 137 Retained earnings 243 Total shareholders' equity 380 Total assets $ 784 Total liabilities and equity $ 784 Working capital is: Multiple Choice $294 thousand. $526 thousand. $122 thousand. $223 thousand.