The Financial Statements of Barker Office Furniture Company Include the Following

The financial statements of Barker Office Furniture Company include the following items: $$\begin{array} { l r r } & 2017 & 2016 \\\text { Cash } & \$ 52,500 & \$ 49,000 \\\text { Short-term Investments } & 32,000 & 17,000 \\\text { Net Accounts Receivable } & 92,000 & 99,000 \\\text { Merchandise Inventory } & 159,000 & 144,000 \\\text { Total Assets } & 531,000 & 551,000 \\\text { Total Current Liabilities } & 267,000 & 292,000 \\\text { Long-term Note Payable } & 60,000 & 55,000 \end{array}$$ What is working capital for 2017?

A) $204,000
B) $68,500
C) $36,500
D) $90,500