The financial statements of Carrier Office Furniture Company include the following items: 2025 2024 Cash $50,500 $49,000 Short-term Investments 29,000 17,000 Net Accounts Receivable 100,000 101,000 Merchandise Inventory 166,000 142,000 Total Assets 533,000 547,000 Total Current Liabilities 273,000 295,000 Long-term Note Payable 61,000 54,000 What is working capital for 2025? O A. $43,500 O B. $72,500 OC. $93,500 OD. $199,000