Sirius Co. Balance sheet ASSETS LIABILITIES Cash $98,500 Accounts payable Notes payable $144,000 Accounts receivable 132,500 97,000 Inventory 281,500 Long-term debt 745,000 2,575,000 Total liabilities Tangible fixed asset Intangible fixed asset 986,000 431,500 Equity Accumulated retained earnings 2,533,000 Total assets $3,519,000 Total liabilities & equity $3,519,000 According to balance sheet given above what is company's net working capital? Select one a $368,500 b $271,500