What is the change in net working capital for the following project? Inventory levels increase $8,000, accounts receivable decrease $4,000, additional machinery will be needed in the amount of $120,000 and accounts payable will decrease from $6,500 to $5,000.

(A) -114,500

(B) 10,500

(C) 125,500

(D) 2,500

(E) 5,500