TIMER Use the following data to determine the total amount of working capital Blue Spruce Corp. Balance Sheet December 31, 2017 $196000 148000 173000 Accounts payable Salaries and wages payable Mortgage payable $209000 32000 245000 $486000 Cash Accounts receivable Inventory Prepaid insurance Stock investments (long-term) Land Buildings Less: Accumulated depreciation Trademarks Total assets 86800 Total liabilities 270000 275000 $324000 (58500) 265500 Retained earnings $411300 734000 Common stock 217000 Total stockholders equity $1145300 Total liabilities and stockholders' equity $1631300 $1631300 O $392800 O $132800 O $362800 O $182800