At the beginning of the year, a company had current assets of $715,000 and current liabilities of $684,000. At the end of the year, the current assets are $783,000 and the current liabilities are $759,000. What is the change in net working capital? $31,000 $24,000 -$12,000 $7,000 -$4,000 QUESTION 8 Which one of the following is least likely to encourage managers to act in the best interest of shareholders? Shareholder election of the board of directors, who in turn select managers Threat of a takeover by another firm Linking manager compensation to share value Compensating managers with fixed salaries Compensating managers with stock options