From the Following Data, Calculate the Amount of Working Capital

Multiple Choice

From the following data, calculate the amount of working capital. $$\begin{array} { l r } \text { Accounts payable } & 58,000 \\\text { Accounts receivable } & 47,000 \\\text { Accrued liabilities } & 3,000 \\\text { Cash } & 29,560 \\\text { Intangible assets } & 57,000 \\\text { Inventory } & 48,000 \\\text { Long-term investments } & 127,000 \\\text { Long-term liabilities } & 41,000 \\\text { Marketable securities } & 32,000 \\\text { Notes payable (short-term) } & 28,000 \\\text { Property, plant, and equipment } & 784,000 \\\text { Prepaid expenses } & 7,500\end{array}$$

A) $98,060
B) $72,000
C) $75,060
D) $77,060