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

Harding Company
Accounts payable	$39,320
Accounts receivable	67,705
Accrued liabilities	6,232
Cash	23,037
Intangible assets	41,193
Inventory	84,505
Long-term investments	96,571
Long-term liabilities	77,519
Marketable securities	34,918
Notes payable (short-term)	21,475
Property, plant, and equipment	686,188
Prepaid expenses	1,937

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

a.$145,075

b.$684,251

c.$212,102

d.$1,036,054