ABC Company has the following current assets and current liabilities info on its balance sheet. How much net operating working capital does the firm have?

Cash $$45$ Accounts payable $$55$

Short$-$term investments $20$ Accruals $53$

Accounts receivable $65$ Notes payable $10$

Inventory $50$

Current assets $$45+20+65+50$ Current liabilities $$55+53+10$

A$.$ $$62$

B$.$ $$32$

C$.$ $$42$

D$.$ $$52$

E$.$ $$72$