Balance Sheet

Assets Liabilities

Current Assets Current Liabilities

Cash $75$ Accounts payable $63$

Accounts receivable $33$ Notes payable$/$short$-$term debt $11$

Inventories $26$

Total current assets $134$ Total current liabilities $74$

Long$-$term Assets Long$-$term Liabilities

Net property, plant,

and equipment $182$ Long$-$term debt $192$

Total long$-$term assets $182$ Total long$-$term liabilities $192$

Total Liabilities $266$

Shareholders' Equity $50$

Total Assets $316$ Total Liabilities and $316$

Shareholders' Equity

The above table shows a balance sheet for a certain company. All quantities shown are in millions of dollars. What is the company's net working capital? If the company pays back all of its accounts payable today using cash, what will its net working capital be$?$

$$11$ million & $$60$ million

$$60$ million & $$60$ million

$$11$ million & $$50$ million

$$60$ million & $$48$ million