What Are the Main Elements of Working Capital

What are the main elements of working capital?

A) Inventories, accounts receivable, cash, mortgages payable and revolving lines of credit.
B) Inventories, accounts receivable, cash, bonds payable and revolving lines of credit.
C) Equipment, accounts receivable, cash, accounts payable and revolving lines of credit.
D) Inventories, accounts receivable, equipment, accounts payable and revolving lines of credit.
E) Inventories, accounts receivable, cash, accounts payable and revolving lines of credit.