Your firm has been in business for two years. In its first year, the firm ended with $$227,000$ of current assets, long$-$term assets of $$143,000,$ $$70,000$ in surplus cash, current liabilities of $$52,000,$ and long$-$term debt of $$68,000.$ At the end of the second year, the firm had current assets of $$279,000,$ long$-$term assets of $$195,000,$ surplus cash of $$90,000,$ current liabilities of $$62,000,$ and long$-$term debt of $$78,000.$ What is your firm's change in net operating working capital?

a$.$ $$22,000$

b$.$ $$32,000$

c$.$ $$42,000$

d$.$ $$62,000$

Please provide me with the equation for the BA$2$ Plus calculator method.