The following items are components of a firm's balance sheet. How much is the firm's working capital (net working capital)? Cash $ 2,000 Long-term debt 10,000 Inventory 12,000 Owners' equity 62,000 Accounts payable 8,000 Accruals 1,500 Accumulated depreciation 6,000 Accounts receivable 14,000

a. $14,500 b. $ 2,500 c. $18,500 d. $12,500