The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. 7 Assets Current assets: Cash Accounts receivable (net) Notes receivable Inventory Prepaid expenses Total current assets Equipment (net) $ 62 174 61 205 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 $ 234 72 306 109 415 31 533 267 134 251 385 $ 800 Total assets $ 800 Working capital is: Multiple Choice U O $227 thousand. O $533 thousand. U O $299 thousand. O $118 thousand