Balance sheet: Tim Dye, the chief financial officer of Blackwell Automotive, Inc., is putting together this year's financial statements. He has gathered the following information. The firm had a cash balance of $23,015, accounts payable of $118,379, common stock of $313,299, retained earnings of $512,159, inventory of $223,171, goodwill and other assets equal to $78,656, net plant and equipment of $711,256, and short-term notes payable of $21,115. It also has accounts receivables of $130,584 and other current assets of $11,223. What level of working capital does Blackwell Automotive have?