The financial statements of barker office furniture company include the following items: 2017 2016 cash $52,500 $49,000 short-term investments 32,000 17,000 net accounts receivable 92,000 99,000 merchandise inventory 159,000 144,000 total assets 531,000 551,000 total current liabilities 267,000 292,000 long-term note payable 60,000 55,000. what is working capital for 2017? a) $204,000 b) $68,500 c) $36,500 d) $90,500