The financial statements of Carrier Office Furniture Company include the following items: 2019 $45,500 29,000 92,000 160,000 533,000 270,000 64,000 2018 $47,000 13,000 Cash Short term Investments Net Accounts Receivable 99,000 Merchandise Inventory 145,000 Total Assets 552,000 Total Current Liabilities 290,000 60,000 Long-term Note Payable What is working capital for 2019? O A. $103,500 O B. $27,500 O C. $199,000 O D. $56,500