what is the working capital?

Account payable: $7900$

Accounts receivable : $7900$

Cash $8600$

$$Intangible assets $22400$

$$Inventory $37800$

$$Long term investments $23000$

$$Long term liabilties $110000$

$$Short term investment $4300$

Notes payable$($short term$)18600$

Prperty,plant, and equipment $245000$

Prepaid insurance $1260$

$$Salaries and wages payable $2700$

Land held for future use 71000