Lotus Co. is considering a new product line which will require additional inventory costing $172,000. Accounts payable will increase by $97,000 as suppliers are willing to finance a portion of these purchases. Accounts receivable are currently $60,000 and are expected to increase by 22% if this project is accepted. What is the initial net working capital requirement for the new product line? $43,000 $108,000 $88,200 $75,000 $68,000