Working capital is:

Cash, short-term investments, and accounts receivable divided by current liabilities.

Current assets divided by current liabilities.

Current assets minus current liabilities.

Cash, short-term investments, and accounts receivable minus current liabilities.

And…..

Which of the following isnot an employer payroll cost?

FICA taxes.

Employer contributions to a retirement plan.

Federal and state income taxes.

Federal and state unemployment taxes.