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

Based on the following data, what is the amount of working capital? $\begin{array}{lc}\text { Accounts payable } ....................................................& \$64,000 \\\text { Accounts receivable } ........................................... & 114,000 \\\text { Cash } ....................................................................... & 60,000 \\\text { Intangible assets } .................................................... & 100,000 \\\text { Inventory } .................................................................& 138,000 \\\text { Long-term investments} .......................................& 160,000 \\\text { Long-term liabilities } .............................................. & 200,000 \\\text { Short-term investments } .......................................& 80,000 \\\text { Notes payable } ....................................................& 56,000 \\\text { Property, plant, and equipment} ....................... & 1,340,000 \\\text { Prepaid insurance } ................................................ & 2.000 \\ \end{array}$

A) $274,000
B) $322,000
C) $360,000
D) $316,000