The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. $ 65 $238 183 78 Current assets: Cash Accounts receivable (net) Notes receivable Inventories Prepaid expenses Total current assets Plant assets (net) 57 316 99 415 217 32 554 270 Current liabilities: Accounts payable Other liabilities Total current liabilities Long-term liabilities Total liabilities Shareholders' equity: Capital stock Retained earnings Total shareholders' equity Total liabilities and equity 142 267 409 Total assets $824 $824 Working capital is: $316 thousand. $554 thousand. O $139 thousand. O $238 thousand