The financial statements for Justin Service Company include the following items: Cash 2025 $43,300 2024 $54,000 Short-term Investments 28,000 19,000 Net Accounts Receivable 102,000 95,000 Merchandise Inventory 166,000 142,000 Total Assets 527,000 541,000 Accounts Payable 273,000 291,000 Salaries Payable 16,000 13,000 Long-term Notes Payable 64,000 60,000 Compute working capital for 2024. OA. $50,300 OB. $168,000 OC. $173,300 OD. $6,000