WPS International has the following balance sheet. Twenty-five percent (%) of its current assets are temporary, and the remainder are permanent current assets.

Cash	$150,000	Accounts Payable	$100,000
Inventory	$120,000	Notes Payable	$90,000
Accounts Receivable	$80,000	Long-Term Debt	$120,000
Fixed Assets	$500,000	Common Equity	$540,000
Total Assets	$850,000	Total Liabilities and Equity	$850,000

(Please Show Work)

a. What is WPS International's working capital?

b. What is WPS International's net working capital?

c. Calculate the temporary current assets.

d. Calculate the permanent current assets.