Zumbahlen Inc A) $11400
B) $120

Zumbahlen Inc. has the following balance sheet. How much total operating capital does the firm have?
$\begin{array}{llr}\text { Cash } & \$ 20.00 \text { Accounts payable } & \$ 30.00 \\\text { Short-term investments } & 50.00 \text { Accruals } & 50.00 \\\text { Accounts receivable } & 20.00 \text { Notes payable } & 30.00 \\\text { Inventory } & 60.00\text { Current liabilities } &\$ 110.00 \\\text { Current assets } & \$ 150.00 \text { Long-term debt } & 70.00 \\\text { Gross fixed assets } & \$ 140.00 \text { Common stock } & 30.00 \\\text { Accumulated deprec. } & 40.00 \text { Retained earnings }& 40.00 \\\text { Net fixed assets } & \$ 100.00 \text { Total common equity } & \$70.00\\\text {Total assets } &\text { \$ 250.00 Total liab. \& equity } & \$ 250.00\end{array}$

A) $114.00
B) $120.00
C) $126.00
D) $132.30
E) $138.92