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

Harding Company
Accounts payable	$25,388
Accounts receivable	70,812
Accrued liabilities	6,180
Cash	19,420
Intangible assets	40,693
Inventory	89,913
Long-term investments	94,551
Long-term liabilities	76,774
Notes payable (short-term)	28,349
Property, plant, and equipment	627,853
Prepaid expenses	2,937
Temporary investments	37,526

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

a.$160,691

b.$220,608

c.$624,916

d.$983,705