Kramer Industries has current liabilities of $11,700 and accounts receivable of $15,200. The firm has total assets of $43,400 and net fixed assets of $24,800. The owners' equity has a book value of $21,000. What is the amount of the net working capital?

a.

$3,500

b.

$6,900

c.

$10,700

d.

-$8,300

e.

-$3,800