Knight Insurance Has Shareholders' Equity of $136,900

Knight Insurance has shareholders' equity of $136,900. The firm owes a total of $71,400 of which 30 % is payable within the next year. The firm has net fixed assets of $152,800. What is the amount of the net working capital?

A) $21,420
B) $25,300
C) $34,080
D) $46,720
E) $55,500