Based on the Following Data What Is the Amount of Working

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

A) $284000
B) $332000
C) $370000
D) $326000