Zumbahlen Inc. has the following balance sheet. How much total operating capital does the firm have?

Cash	$ 20.00	Accounts payable	$ 30.00
Short-term investments	50.00	Accruals	50.00
Accounts receivable	20.00	Notes payable	30.00
Inventory	60.00	Current liabilities	$110.00
Current assets	$150.00	Long-term debt	70.00
Gross fixed assets	$140.00	Common stock	30.00
Accumulated deprec.	40.00	Retained earnings	40.00
Net fixed assets	$100.00	Total common equity	$ 70.00
Total assets	$250.00	Total liab. & equity	$250.00

Select one:

a.

$126.00

b.

$120.00

c.

$138.92

d.

$132.30

e.

$114.00