The following account balances are provided for Jones Co. at the end of 2021: Account Debit Credit Land $5,000 Prepaid insurance 750 Cash 3,500 Accounts receivable 2,000 Allowance for doubtful accounts $600 Marketable securities (short-term) 1,650 Accumulated depreciation 4,250 Office supplies 7,950 Buildings 25,000 Inventory 10,000 Total current liabilities for the company on 12/31/21 were $15,000. Working capital for 2021 is: O $8,250 O $7,800 O $7,050 O $10,250