The financial statements for Justin Service Company include the following items: 2025 2024 Cash $43,500 $60,000 Short-term Investments 28,000 20,000 Net Accounts Receivable 102,000 99,000 Merchandise Inventory 166,000 141,000 Total Assets 527,000 550,000 Accounts Payable 273,000 290,000 Salaries Payable 16,000 13,000 Long-term Notes Payable 64,000 67,000 Compute working capital for 2024. OA. $173,500 OB. $50,500 OC. $179,000 D. $17,000