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 $164,512, common stock of $313,299, retained earnings of $512,159, inventory of $202,552, 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 $178,119 and other current assets of $11,223. What level of working capital does Blackwell Automotive have?