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) 183 Other current liabilities Notes receivable 55 Total current liabilities Inventory 215 Long-term liabilities Prepaid expenses Total liabilities Total current assets 574 Shareholders' equity: Equipment (net) 260 Common stock Retained earnings Total shareholders' equity Total assets $834 Total liabilities and equity $ 228 79 307 93 400 43 147 287 434 $ 834 Working capital is