Using the following accounts and balances taken from a year-end balance sheet, calculate working capital: Accounts payable $100,000, Accounts Receivable $160,000, Cash 150,000, Common Stock $180,000, Inventory $140,000, Notes Payable $130,000, Plant & Equipment, net $2,000,000, Retained Earnings $1,480,000 Accrued Liabilities $20,000.