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

Based on the following data, what is the amount of quick assets? $\begin{array}{ll}\$ 32,000 & \text { Accounts payable } \\56,000 & \text { Accounts receivable } \\7,000 & \text { Accrued liabilities } \\20,000 & \text { Cash } \\40,000 & \text { Intangible assets } \\72,000 & \text { Inventory } \\100,000 & \text { Long-term investments } \\75,000 & \text { Long-term liabilities } \\40,000 & \text { Marketable securities } \\20,000 & \text { Notes payable (short-term) } \\625,000 & \text { Property, plant, and equipment } \\2,000 & \text { Supplies }\end{array}$

A) $228,000
B) $188,000
C) $116,000
D) $114,000