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

Harding Company
Accounts payable	$36,777
Accounts receivable	61,779
Accrued liabilities	6,660
Cash	23,134
Intangible assets	40,759
Inventory	74,756
Long-term investments	100,226
Long-term liabilities	74,819
Notes payable (short-term)	27,901
Property, plant, and equipment	679,405
Prepaid expenses	2,381
Temporary investments	35,945

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

a.$126,657

b.$677,024

c.$197,995

d.$1,018,385