Use the information in the table to calculate the change in net working capital for Wayne Enterprises in Year 2.

Selected Financial Information Wayne Enterprises ($000s)
	Year 1	Year 2
Cash	138,469	19,675
Inventory	327,186	354,313
Total Current Assets	465,655	373,988
Total Current Liabilities	405,193	375,614

a. -$21,301

b. -$56,706

c. +$56,706

d. +$21,301

Please show all work and Excel formulas.