The financial statements of Carrier Office Furniture Company include the following items: 2025 2024 Cash $42,500 $49,000 Short - term Investments 34,000 19,000 Net Accounts Receivable 100,000 101,000 Merchandise Inventory 165,000 150,000 Total Assets 533,000 552,000 Total Current Liabilities 274,000 293,000 Long-term Note Payable 58,000 60,000 What is working capital for 2025?O A. $201,000 O B. $97,500 O C. $67,500 O D. $33,500