Penguin Pucks, Inc., has current assets of $5,100, net fixed assets of $23,800, current liabilities of $4,300, and long-term debt of $7,400. What is the value of the shareholders' equity account for this firm? How much is net working capital? Oa. Shareholders' Equity $9,400 & Net Working Capital $28,900 Ob. Shareholders' Equity $17,500 & Net Working Capital $800 Oc. Shareholders' Equity $31,200 & Net Working Capital $18,700 d. Shareholders' Equity $31,200 & Net Working Capital $18,700