You are considering adding a microbrewery onto one of your firm's existing restaurants. This will entail an increase in inventory of

$9,100,

an increase in accounts payables of

$2,400,

and an increase in property, plant, and equipment of

$46,000.

All other accounts will remain unchanged. The change in net working capital resulting from the addition of the microbrewery is:

A.

$6,700

B.

$11,500

C.

$8,040

D.

$52,700