27. Bonner Collision has shareholders' equity of $141.800. The firm owes a total of $126,000 of which 60 percent is payable within the next year. The firm net fixed assets of $161.900. What is the amount of the networking capital? A. $25,300 B. $30,300 C. $75,600 D. $86,300 E. $111,500 Current liabilities = .60 x $126,000 = $75,600 Total assets = $141,800+ $126,000 = $267,800 Current assets = $267,800 - $161.900 = $105,900