The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Current assets: Cash Accounts receivable (net) Notes receivable Inventory Prepaid expenses Total current assets Equipment (net) Liabilities and Equity Current liabilities: $ 62 Accounts payable 173 Other current liabilities 54 Total current liabilities 206 Long-term liabilities 43 Total liabilities 538 Shareholders' equity: 269 Common stock Retained earnings Total shareholders' equity $807 Total liabilities and equity $ 223 74 297 102 399 131 277 408 $ 807 Total assets Working capital is: Multiple Choice $315 thousand O O $241 thousand. $538 thousand. $139 thousand