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Use the information provided for Harding Company to answer the question that follow. Harding Company Accounts payable$32,970Accounts receivable61,742Accrued liabilities6,606Cash24,583Intangible assets35,262Inventory75,361Long-term investments110,491Long-term liabilities78,217Notes payable (short-term)26,055Property, plant,

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

Harding CompanyAccounts payable$32,970Accounts receivable61,742Accrued liabilities6,606Cash24,583Intangible assets35,262Inventory75,361Long-term investments110,491Long-term liabilities78,217Notes payable (short-term)26,055Property, plant, and equipment684,794Prepaid expenses2,728Temporary investments31,265

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

a. $682,066

b. $1,026,226

c. $195,679

d. $130,048

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