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 $90,000 Interest expense $9,000 Depreciation expense $8,000 Taxes $20,000 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. $ 33,500

B. $ 42,500

C. $ 47,100

D. $ 38,100

E. $ 24,500

F. $ 29,100