LLC has current liabilities of $72,100 and accounts receivable of $107,800. The firm has total assets of $443,500 and net fixed assets of $323,700. The Owners equity has a book value of $191,400. What is the amount of the networking capital?

a) -$29,700

b) $6,500

c) $50,100

d) - $18,800

e) $47,700