QUESTION 18 Ariel Corporation reports the following year-end balance sheet data. The company's working capital equals: Cash Accounts receivable Inventory Equipment Total assets $96,000 $ 48,000 Current liabilities 63,000 Long-term liabilities 68,000 Common stock 153,000 Retained earnings $332,000 Total liabilities and equity $ 83,000 43,000 108,000 98,000 $ 332,000 $179,000 $83,000 $332,000 $206,000