Use the Table for the Question(s) Below -The Above Diagram Shows a Balance Sheet for a Certain

Use the table for the question(s) below
$\begin{array} { l } \text { Balance Sheet }\\\begin{array} { l } \text { Assets}& \text { Liabilities}\\\begin{array}{l}\text { Current Assets }\\\hline\text { Cash } & 50 \\\text { Accounts receivable } & 22 \\\text { Inventories } & 17 \\\text { Total current assets } & 89\\\end{array}&\begin{array}{l}\text { Current Liabilities }\\\hline\text { Accounts payable } & 42 \\\text { Notes pavable/short-term debt } & 7\\\\\text { Total current liabilities }&49\\\end{array}\\\\\begin{array}{ll}\text {Long-Term Assets }\\\hline\text {Net property, plant, }\\\text { and equipment } & 121 \\ \text { Total long-term assets } & 121\\\\\\\text { Total Assets }&210\\\\\end{array}&\begin{array}{ll}\text { Long-Term Liabilities }\\\hline\\\text { Long-term debt } & 128 \\\text { Total long-term liabilities } & 128 \\\text { Total Liabilities } & \mathbf{1 7 7} \\\text { Shareholders' Equity } & 33 \\\text { Total Liabilities and } & 210 \\\text { Shareholders' Equity } &\end{array}\end{array}\end{array}$

-The above diagram shows a balance sheet for a certain company. If the company pays back all of its accounts payable today using cash, what will its net working capital be?

A) $7 million
B) $33 million
C) $32 million
D) $40 million