Tozer Industries' balance sheet showed total current assets of $5,000, including a cash balance of $725.This cash balance is excess cash.Its current liabilities consisted of $650 of accounts payable, $800 of 3% short-term notes payable to the bank, and $325 of accrued wages and taxes.What was its net operating working capital?

a.$2,500

b.$3,225

c.$3,300

d.$3,475

e.$4,025