The financial statements of a company show the following accounts with their balances for 2019 Cash $50,500 ; Short-term Investments $27,000 ; Net Accounts Receivable $61,000; Merchandise Inventory $161,000 ; Equipment $100,000; Accounts Payable $127,500; Salaries Payable $16,000; Bond payable $80,000. Compute working capital for 2019. A) $145,000 B) $96,000 C) $156,000 D) $176,,000