Wu Systems has the following balance sheet. Assume that all current assets are used in operations. How much net operating working capital does the firm have?

Cash	$ 100		Accounts payable	$ 200
Accounts receivable	650		Accruals	110
Inventory	550		Notes payable	590
Current assets	$ 1,300		Current liabilities	$ 900
Net fixed assets	$ 1,000		Long-term debt	600
			Common equity	300
			Retained earnings	500
Total assets	$ 2,300		Total liab. & equity	$ 2,300

a. $911

b. $1,010

c. $1,168

d. $782

e. $990