The financial statements of Carrier Office Furniture Company include the following items: Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Note Payable 2025 $51,500 33,000 95,000 166,000 529,000 268,000 55,000 2024 $40,000 16,000 96,000 148,000 549,000 285,000 52,000 What is working capital for 2025? O A. $206,000 O B. $88,500 C. $44,500 OD. $77,500 5 al