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 $45,500 32,000 96,000 160,000 531,000 265,000 55,000 2024 $50,000 15,000 103,000 147,000 554,000 293,000 50,000 What is working capital for 2025? O A. $211,000 B. $36,500 C. $68,500 D. $91,500