The financial statements of Carrier Office Furniture Company include the following terms 2019 2018 Cash $50,500 $46,000 Short-term Investments 25,000 13,000 Net Accounts Receivable 92,000 98.000 Merchandise Inventory 164,000 144,000 Total Assets 527,000 549,000 Total Current Liabilities 267.000 293,000 Long-term Note Payable 63,000 55,000 What is working capital for 2019? A. $197,000 OB. $99,500 O C. $64,500 OD. $39,500