The financial statements of Barker Office Furniture Company include the following items: 2017 2016 Cash Short - term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long term Note Payable $52,500 28,000 97,000 163,000 534,000 275,000 61,000 $46,000 20,000 105,000 147,000 552,000 293,000 53,000 What is working capital for 2017? O A. $97,500 O B. $65,500 O C. $198,000 O D. $37,500