Which one of the following statements concerning net working capital is correct? A. The greater the net working capital, the greater the ability of a firm to meet its short-term obligations. B. Depreciation must be added back to current assets when computing the change in net working capital. C. Net working capital is a part of the operating cash flow. D. Net working capital is equal to long-term assets minus long-term liabilities. E. The change in net working capital is equal to current assets minus current liabilities.