The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. $ 221 70 Assets Current assets: Cash Accounts receivable (net) Notes receivable Inventory Prepaid expenses Total current assets Equipment (net) $ 67 189 54 215 41 566 265 Liabilities and Equity Current liabilities: Accounts payable Other current liabilities Total current liabilities Long-term liabilities Total liabilities Shareholders' equity: Common stock Retained earnings Total shareholders' equity Total liabilities and equity 291 91 382 144 305 449 Total assets $831 $ 831 Working capital is