The financial statements of Carrier Office Furniture Company include the following items$20252024$Cash$$44,500$$$41,000$Short $-$ term Investments$30,00018\mathrm{.}000$Net Accounts Receivable$97,000$Merchandise Inventory$161,000$Total Assets$527,000$Total Current Liabilities$268,000$Long $-$ term Note Payable$59,00057,000$What is working capital for $2025?$