Explanation:

- Threshing Machine: Used to separate grains from stalks, crucial for post-harvest processing. Not typically considered working capital as it is a long-term asset.

- Money: ?? Essential for daily operations such as buying seeds, paying labor, and managing other short-term expenses. Working Capital.

- Tractor: Vital for plowing and other farming activities. Considered a fixed asset rather than working capital due to its long-term use.

- Land: A fixed asset that serves as the base for farming activities. It is not exchanged or consumed in the short-term operations, so not working capital.