The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 76 Accounts payable Accounts receivable (net) Notes receivable 173 52 Other current liabilities Inventory 210 Prepaid expenses 42 Total liabilities Total current assets 553 Equipment (net) 260 Total current liabilities Long-term liabilities Shareholders' equity: Common stock Retained earnings $ 236 68 304 98 402 138 273 Total shareholders' equity 411 Total assets $813 Total liabilities and equity $ 813 Working capital is