The financial statements of Carrier Office Furniture Company include the following$$ items:

$$

$2026$

$2025$

Cash

$$ $$46,500$

$$ $$45,000$

Shortminusterm Investments

$28,000$

$10,000$

Net Accounts Receivable

$100,000$

$103,000$

Merchandise Inventory

$160,000$

$143,000$

Total Assets

$527,000$

$545,000$

Total Current Liabilities

$271,000$

$285,000$

Longminusterm Note Payable

$61,000$

$51,000$

$$

$$

$$

What is working capital for$2026?$

Question content area bottom

Part $1$

A$.$

$$$$195,000$

B$.$

$$$$63,500$

C$.$

$$$$96,500$

D$.$

$$$$35,500$