The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Assets				Liabilities and Equity
Current assets:				Current liabilities:
Cash	$	75		Accounts payable	$	235
Accounts receivable (net)		186		Other current liabilities		62
Notes receivable		57		Total current liabilities		297
Inventory		205		Long-term liabilities		101
Prepaid expenses		45		Total liabilities		398
Total current assets		568		Shareholders' equity:
Equipment (net)		259		Common stock		134
				Retained earnings		295
				Total shareholders' equity		429
Total assets	$	827		Total liabilities and equity	$	827

Working capital is:

Multiple Choice

• $333 thousand.

• $170 thousand.

• $568 thousand.

• $271 thousand.