Use the information below for Harding Company to answer the question that follow.

Harding Company
Accounts payable	$29,521
Accounts receivable	68,814
Accrued liabilities	6,345
Cash	17,189
Intangible assets	42,486
Inventory	85,934
Long-term investments	93,142
Long-term liabilities	72,020
Marketable securities	33,624
Notes payable (short-term)	22,746
Property, plant, and equipment	619,314
Prepaid expenses	1,365

Based on the data for Harding Company, what is the amount of working capital?

a.$206,926

b.$148,314

c.$617,949

d.$961,868