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Assume the following in $ millions: Cash and Equivalents = $16; Accounts Receivable = $30; Accounts Payable = $20; Short-Term Debt = $6; Inventories =

Assume the following in $ millions: Cash and Equivalents = $16; Accounts Receivable = $30; Accounts Payable = $20; Short-Term Debt = $6; Inventories = $18; Other Current Liabilities = $14; and Other Current Assets = $10. What is Net Working Capital?

A.

$44

B.

-$17

C.

$34

D.

-$34

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