The Financial Statements of Carrier Office Furniture Company Include the Following

The financial statements of Carrier Office Furniture Company include the following items: $\begin{array}{lrr}&2019&2018\\\\\text { Cash } & \$ 42,500 & \$ 42,000 \\\text { Short-term Investments } & 28,000 & 19,000 \\\text { Net Accounts Receivable } & 102,000 & 98,000 \\\text { Merchandise Inventory } & 166,000 & 148,000 \\\text { Total Assets } & 527,000 & 547,000 \\\text { Total Current Liabilities } & 273,000 & 285,000 \\\text { Long-term Note Payable } & 64,000 & 60,000\end{array}$ What is working capital for 2019?

A) $190,000
B) $65,500
C) $37,500
D) $100,500