14) The financial statements of Barker Office Furniture Company include the following items: 2017 2016 Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Note Payable $52,500 $49,000 17,000 99,000 159,000 144,000 531,000 551,000 267,000 292,000 55,000 32,000 92,000 60,000 What is working capital for 2017? A) $204,000 B) $68,500 C) $36,500 D) $90,500