A Company Has the Following Account Balances A)Accounts Receivable Is a $1,400 Source of Cash

A company has the following account balances.Which statement is correct concerning these balances? $\begin{array}{c}\begin{array}{|l|} \hline \text {Account}\\\\ \hline \text {Accounts receivable}\\ \hline \text {Accounts payable}\\ \hline \text {Inventory}\\\hline \text {Long-tem debt}\\\hline \text {Commonstock}\\ \hline \end{array}\begin{array}{c|} \hline \text {Beginning}\\\text {Balance}\\ \hline\$ 16,400\\ \hline20,300\\ \hline63,600\\ \hline127,500\\ \hline212,400\\ \hline\end{array}\begin{array}{c|} \hline \text {Ending}\\\text {Balance}\\ \hline\$17,800 \\ \hline24,400\\ \hline60,100\\ \hline125,800\\ \hline215,900\\ \hline \end{array}\end{array}$

A) Accounts receivable is a $1,400 source of cash.
B) Common stock is a $3,500use of cash.
C) Net working capital, excluding cash, is a $6,100 use of cash.
D) Long-term debt is a $1,700 source of cash.
E) Total debt is a $2,400 source of cash.