Which of the following items should or should not be included in the calculation of working capital: a. Accounts Receivable should be included should not be included b. Cost of Goods Sold should be included should not be included C. Inventory should be included should not be included d. Selling, General & Administrative Expenses should be included should not be included e. Accounts Payable should be included should not be included f. Interest Income f. Interest Income should be included O should not be included g. Property, Plant & Equipment O should be included should not be included