The financial statements for Uptown Service Company include the following items: 2019 2018 Cash $51,500 $46,000 Short-term Investments 30,000 13,000 Net Accounts Receivable 57,000 52,000 Merchandise Inventory 158,000 44,000 Total Assets 526,000 552,000 Accounts Payable 131,500 127,000 Salaries Payable 19,000 18,000 Long-term Note Payable 59,000 52,000 Compute working capital for 2019. O A. $28,000 OB. $87,000 C. $135,000 D. $146,000