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

Harding Company

Accounts payable

Accounts receivable

Accrued liabilities

Cash

Intangible assets

Inventory

Long$-$term investments

Long$-$term liabilities

Notes payable $($short$-$term$)$

Property, plant, and equipment

Prepaid expenses

Temporary investments

$$40,000$

$65,000$

$7,000$

$30,000$

$40,000$

$72,000$

$110,000$

$75,000$

$30,000$

$625,000$

$2,000$

$36,000$

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

a$.$ $$128,000$

b$.$ $$238,000$

c$.$ $$203,000$

d$.$ $$168,000$