Floral Shoppes Has a New Project in Mind That Will

Floral Shoppes has a new project in mind that will increase accounts receivable by $19,000, decrease accounts payable by $4,000, increase fixed assets by $27,000, and decrease inventory by $2,000.What is the amount the firm should use as the initial cash flow attributable to net working capital when it analyzes this project?

A) -$25,000
B) -$17,000
C) -$21,000
D) -$12,000
E) -$52,000