The Card Shoppe Needs to Maintain 23 Percent of Its

The Card Shoppe needs to maintain 23 percent of its sales in net working capital. Currently, the shoppe is considering a 6-year project that will increase sales from its current level of $387,000 to $421,000 the first year and to $465,000 a year for the following 5 years of the project. What amount should be included in the project analysis for net working capital in year 6 of the project?

A) -$17,940
B) -$2,990
C) $0
D) $2,990
E) $17,940