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

	2019	2018
Cash	$ 52 comma 500$52,500	$ 50 comma 000$50,000
Shortminusterm Investments	24 comma 00024,000	17 comma 00017,000
Net Accounts Receivable	93 comma 00093,000	105 comma 000105,000
Merchandise Inventory	166 comma 000166,000	142 comma 000142,000
Total Assets	525 comma 000525,000	546 comma 000546,000
Total Current Liabilities	266 comma 000266,000	286 comma 000286,000
Longminusterm Note Payable	60 comma 00060,000	52 comma 00052,000

What is working capital for 2019?

A.

$ 45 comma 500$45,500

B.

$ 96 comma 500$96,500

C.

$ 199 comma 000$199,000

D.

$ 69 comma 500