anew health care company reporrs net income of 220,000 and seprediation expense of $15,000 doe rhe year endinv december 31,2019. no long term assets weee sold or exchanged dueing 2019. fhey also have rhe following data available

December 31, 2019 December 31, 2018 Current Assets Cash Accounts Receivable Inventory Total Current Assets $25,000 $157,000 $96,000 $278,000 $84,000 97,000 74,000 $255,000 Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities $54,000 39,000 $93,000 $40,000 91,000 $131,000 O A. $137,000 B. $115,000 C. $213,000 D. $85,000 December 31, 2019 December 31, 2018 Current Assets Cash Accounts Receivable Inventory Total Current Assets $25,000 $157,000 $96,000 $278,000 $84,000 97,000 74,000 $255,000 Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities $54,000 39,000 $93,000 $40,000 91,000 $131,000 O A. $137,000 B. $115,000 C. $213,000 D. $85,000