The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 60 Accounts payable Accounts receivable (net) 170 Other current liabilities Notes receivable 50 Total current liabilities Inventory 200 Long-term liabilities Prepaid expenses 25 Total liabilities Total current assets 505 Shareholders' equity: Equipment (net) 255 Common stock Retained earnings Total shareholders' equity Total assets $760 Total liabilities and equity $240 80 320 110 430 150 180 330 $760 Working capital is: Multiple Choice O $185 thousand. O $265 thousand. O $505 thousand. O $75 thousand