Correct Answer: Current assets and current liabilities

Solution :

Answer = Current assets and current liabilities

Working capital is the difference between a company's current assets (such as cash, accounts receivable, and inventory) and its current liabilities (such as accounts payable and short-term debt). It represents the amount of funds available for day-to-day operations.

Working capital = current assets – current liabilities.
Hence, the correct option is 3.