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

Based on the following data, what is the amount of working capital? $\begin{array}{lr}\text {Accounts payable. }&\$64,000\\\text { Accounts receivable}&114,000\\\text { Cash }&70,000\\\text {Intangible assets }&100,000\\\text {Inventory. }&138,000\\\text { Long-term investments}&160,000\\\text { Long-term liabilities}&200,000\\\text {Short-term investments. }&80,000\\\text {Notes payable (short-term) }&56,000\\\text {Property, plant, and equipment }&1,340,000\\\text {Prepaid insurance }&2,000\\\end{array}$

A) $284,000
B) $332,000
C) $370,000
D) $326,000