Question $7$

Nikki Heart Photography has total assets of $$31,300,$ long$-$term debt of $$8,600,$ net fixed assets of $$25,600,$ and owners' equity of $$20,540.$ What is the value of the net working capital?

$$9,800$

$$104,595$

$$18,900$

$$3,540$

$($E$)$ $$23,200$