You are given the following information for last year for Four Corners, Inc. (FCI).

Sales	$200,000
Increase in net fixed assets	$15,000
SG&A Expenses	$15,000
Cost of goods sold	$75,000
Interest expense	$9,000
Depreciation expense	$8,000
Taxes	$21,400
New equity raised	$8,000
Net increase (or decrease) in long-term debt	($2,500)
Dividends	$15,000

What was the change in net working capital during last year?

	A.	$ 29,100
	B.	$ 38,100
	C.	$ 24,500
	D.	$ 47,100
	E.	$ 42,500
	F.	$ 33,500