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The financial statements for Uptown Service Company include the following items: 2025 2024 Cash $51,500 $41,000 Short-term Investments 34,000 12,000 Net Accounts Receivable 60,000 48,000 Merchandise Inventory 160,000 51,000 Total Assets 527,000 554,000 Accounts Payable 129,500 132,000 Salaries Payable 25,000 13,000 Long-term Note Payable 55,000 59,000 Compute working capital for 2025. OA. $20,000 OB. $96,000 OC. $151,000 OD. $142,000 The financial statements for Uptown Service Company include the following items: 2025 2024 Cash $51,500 $41,000 Short-term Investments 34,000 12,000 Net Accounts Receivable 60,000 48,000 Merchandise Inventory 160,000 51,000 Total Assets 527,000 554,000 Accounts Payable 129,500 132,000 Salaries Payable 25,000 13,000 Long-term Note Payable 55,000 59,000 Compute working capital for 2025. OA. $20,000 OB. $96,000 OC. $151,000 OD. $142,000