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

Cash

$ $25\mathrm{.}00$

Accounts payable

$ $45\mathrm{.}00$

Short$-$term investments

$35\mathrm{.}00$

Accruals

$20\mathrm{.}00$

Accounts receivable

$20\mathrm{.}00$

Notes payable

$45\mathrm{.}00$

Inventory

$70\mathrm{.}00$

Current liabilities

$$110\mathrm{.}00$

Current assets

$$150\mathrm{.}00$

Long$-$term debt

$70\mathrm{.}00$

Gross fixed assets

$$140\mathrm{.}00$

Common stock

$30\mathrm{.}00$

Accumulated deprec.

$40\mathrm{.}00$

Retained earnings

$40\mathrm{.}00$

Net fixed assets

$$100\mathrm{.}00$

Total common equity

$ $70\mathrm{.}00$

Total assets

$$250\mathrm{.}00$

Total liab. & equity

$$250\mathrm{.}00$

a$.$ $$185\mathrm{.}00$

b$.$ $$230\mathrm{.}00$

c$.$ $$250\mathrm{.}00$

d$.$ $$85\mathrm{.}00$

e$.$ $$220\mathrm{.}00$