John Boy Industries Has a Cash Balance of $59,000, Accounts

John Boy Industries has a cash balance of $59,000, accounts payable of $139,000, inventory of $115,000, accounts receivable of $220,000, notes payable of $175,000, and accrued wages and taxes of $23,000. How much net working capital does the firm need to fund?

A) $140,000
B) $34,000
C) −$25,000
D) $57,000