The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Current liabilities: Accounts payable $ 79 $223 174 Other liabilities 72 Current assets: Cash Accounts receivable (net) Notes receivable Inventories Prepaid expenses Total current assets Plant assets (net) 53 219 42 567 270 295 101 396 Total current liabilities Long-term liabilities Total liabilities Shareholders' equity: Capital stock Retained earnings Total shareholders equity Total liabilities and equity 145 296 441 Total assets $837 $837 Working capital is: Bom Multiple Choice $171 thousand O $272 thousand $567 thousand $344 thousand O