The financial statements for Watertown Service Company include the following items:

	2017	2016
Cash	$52,500	$44,000
Short-term Investments	31,000	11,000
Net Accounts Receivable	53,000	51,000
Merchandise Inventory	162,000	49,000
Total Assets	530,000	549,000
Accounts Payable	130,500	126,000
Salaries Payable	16,000	18,000
Long-term Note Payable	55,000	56,000
Compute working capital for 2017. a. 137000 b. 97000 c. 152000 d. 29000