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, current liabilities of $62,000, and long-term liabilities of $68,000. At the end of the second year, current assets were $279,000, long-term assets of $195,000, current liabilities of $70,000, and long-term liabilities of $78,000. What is your firms change in net operating working capital?

$32,000

$44,000

$52,000

$22,000