Based on the Following Data, What Is the Amount of Working

Multiple Choice

Based on the following data, what is the amount of working capital? $\begin{array}{ll}\$ 32,000 & \text { Accounts payable } \\64,000 & \text { Accounts receivable } \\7,000 & \text { Accrued liabilities } \\20,000 & \text { Cash } \\40,000 & \text { Intangible assets } \\72,000 & \text { Inventory } \\100,000 & \text { Long-term investments } \\75,000 & \text { Long-term liabilities } \\35,000 & \text { Marketable securities } \\20,000 & \text { Notes payable (short-term) } \\625,000 & \text { Property, plant, and equipment } \\2,000 & \text { Prepaid expenses }\end{array}$

A) $190,000
B) $134,000
C) $118,000
D) $62,000