The financial statements for Uptown Service Company include the following items: 2019 2018 Cash $44,500 $49,000 Short-term Investments 34,000 18,000 Net Accounts Receivable 58,000 52,000 Merchandise Inventory 161,000 43,000 Total Assets 527,000 548,000 Accounts Payable 128,500 128,000 Salaries Payable 19,000 14,000 Long-term Note Payable 61,000 54,000 Compute working capital for 2019. O A. $34,000 OB. $150,000 O C. $89,000 OD. $135,000