Which of the following is the best way to think of what Net Working Capital (NWC) is trying measure?

a. As the amount of current assets, above and beyond current liabilities that the firm has to foot the bill for

b. As the amount of current liabilities, above and beyond current assets, that the firm has to foot the bill for

c. As the net amount of money that the firm owes in the short term

d. As the net amount of money owed to the firm in the short term