The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Liabilities and Equity Cash $ 61 Accounts payable $224 Accounts receivable (net) 173 Other liabilities 71 Notes receivable 66 Total current liabilities 295 Inventories 207 Long-term liabilities 104 Prepaid expenses 32 Total liabilities 399 Total current assets 539 Shareholders' equity: Plant assets (net) 265 Capital stock 132 Retained earnings 273 Total shareholders' equity 405 Total assets $804 Total liabilities and equity $804 Working capital is: $315. $539. $244. $140