The following partial balance sheet ($ in thousands) for Calvin Bundage Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 78 Accounts payable Accounts receivable (net) 172 Other current liabilities Notes receivable 56 Total current liabilities Inventory 218 Long-term liabilities Prepaid expenses 32 Total liabilities Total current assets 556 Shareholders' equity: Equipment (net) 264 Common stock Retained earnings Total shareholders' equity Total assets $820 Total liabilities and equity $ 221 67 288 101 389 136 295 431 $ 820 Working capital is: Working capital is: Multiple Choice $268 thousand $556 thousand $335 thousand $167 thousand