Zumbahlen Inc A)$11400
B)$120

Zumbahlen Inc.has the following balance sheet.How much total operating capital does the firm have? $\begin{array}{|l|r|l|l|r|}\hline \text { Cash } & \$ 20.00 & &\text { Accounts payable } & \$ 30.00 \\\hline \text { Short-term investments } & 50.00 & &\text { Accruals } & 50.00 \\\hline \text { Accounts receivable } & 20.00 && \text { Notes payable } & 30.00 \\\text { Inventory } & \underline{60.00} && \text { Current Liabilities } & \underline{110.00} \\\hline \text { Current assets } & & &\text { Long-term debt } & 70.00 \\\hline\text { Gross fixed assets } & \$ 140.00 && \text { Common stock } & 30.00 \\\hline \text { Accumulated depreciation } & \underline{40.00}& & \text { Retained earnings } & \underline{40.00} \\\hline \text { Net fixed assets } & \$ 100.00 & &\text { Total common equity } & \$ 70.00 \\\hline \text { Total assets } & \$ 250.00 && \text { Total liability \& equity } & \$ 250.00\\\hline\end{array}$

A) $114.00
B) $120.00
C) $126.00
D) $132.30