Balance sheet 2010 2011 2010 2011 Cash 4,600 3,800 Accounts payable 16,200 17,100 Accounts Long-term 10,200 9,700 receivable 36,000 33,400 debt Inventory Common 18,900 20,300 14.000 20,000 stock Net fixed 41,400 42.100 Retained earning asset 8,900 5,400 Total asset 75,100 75,900 Total claim 75,100 75,900 Income statement 2011 Net sales 61,600 Cost 48.900 Depreciation 7,800 EBIT 4.900 Interest 2.500 EBT 2.400 Taxes 800 Net income 1,600 What is the amount of the change in net working capital using the above financial statements ? O $100 0 $16,700 -$800 $8,900 -$100