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

question 41

Multiple Choice

Based on the following data, what is the amount of working capital? $\begin{array}{ll}\$ 32,000 & \text { Accounts payable } \\64,000 & \text { Accounts receivable } \\7,000 & \text { Accrued liabilities } \\20,000 & \text { Cash } \\40,000 & \text { Intangible assets } \\72,000 & \text { Inventory } \\100,000 & \text { Long-term investments } \\75,000 & \text { Long-term liabilities } \\35,000 & \text { Marketable securities } \\20,000 & \text { Notes payable (short-term) } \\625,000 & \text { Property, plant, and equipment } \\2,000 & \text { Prepaid expenses }\end{array}$

• A) $190,000
• B) $134,000
• C) $118,000
• D) $62,000

---

Definitions:

Preferred Suppliers

Vendors that are given priority due to their reliable quality, service, or pricing.

Unnecessary Duplication

Redundant processes or activities that do not add value, leading to inefficiency and wasted resources.

Refusal To Accept Shipments

The act of rejecting delivery of goods or products, typically due to issues related to quality, accuracy, or terms of a contract.

Buyer-supplier Satisfaction Matrix

A tool used to evaluate and improve the relationship between buyers and suppliers by mapping out satisfaction levels of both parties.