The financial statements of Persimmon Company include the following items: 20x9 20x8 Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Note Payable $46,500 25,000 99,000 161,000 527,000 267,000 63,000 $50,000 12,000 102,000 152,000 547,000 285,000 50,000 What is working capital for 20x9? O $39,500 $197,000 $64,500 O $96,500