Use the following data to determine the total amount of working capital. Windsor, Inc. Balance Sheet December 31, 2022 $200000 Accounts payable 145000 Salaries and wages payable 170000 Mortgage payable 85400 Total liabilities 275000 262000 $318000 Common stock Cash Accounts receivable Inventory Prepaid insurance Stock investments (long-term) Land Buildings Less: Accumulated depreciation $196000 31000 242000 $469000 $400400 (61000) 257000 732000 Goodwill 207000 Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $1132400 Total assets $1601400 $1601400 O $193400 O $143400 O $403400 O $373400