Sirius Co. Balance sheet ASSETS LIABILITIES Cash $98,500 Accounts payable $144,000 Accounts receivable 132,500 Notes payable 97,000 281,500 Long-term debt 745,000 Inventory Tangible fixed asset Intangible fixed asset 2,575,000 Total liabilities 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 2.$2,533,000 b.$87,000 c.$368,500 d. $271,500