The financial statements for Uptown Service Company include the following items: 2025 2024 Cash $44,500 $44,000 Short-term Investments 28,000 18,000 Net Accounts Receivable 58,000 46.000 Merchandise Inventory 161,000 48,000 Total Assets 530,000 550,000 Accounts Payable 125,500 132,000 Salaries Payable 24,000 20,000 Long-term Note Payable 57.000 58,000 Compute working capital for 2025. A. $138,000 B. $142,000 OC. $24,000 D. $85,000 O