Zumbahlen inc. has the following balance sheet. how much total operating capital does the firm have?

cash $ 20.00
accounts payable $ 30.00
short-term investments 50.00
accruals 50.00
accounts receivable 20.00
notes payable 30.00
inventory 60.00
current liabilities $110.00
current assets $150.00
long-term debt 70.00
gross fixed assets $140.00
common stock 30.00
accumulated deprec. 40.00
retained earnings 40.00
net fixed assets $100.00
total common equity $ 70.00
total assets $250.00
total liab. & equity $250.00

(a) $120.00
(b) $115.60
(c) $122.20
(d) $117.80
(e) $124.40