A firm has the following account balances. Which one of the following statements is correct concerning those balances? Account Beginning Balance $18,700 Accounts receivable Accounts payable Inventory Long-term debt Common stock 23,100 29,700 48,400 Ending Balance $19,600 22,800 28,600 42,600 54,500 56,000 Accounts receivable is a $900 source of cash. Common stock is a $1.500 source of cash. O Net working capital, excluding cash, is a $1,500 use of cash. Long-term debt is a $5,800 source of cash. Total debt is a $6,100 use of cash