The financial statements of Katherine Company include the following​ items: 2025 2024 Cash $48,700 $54,000 Short−term Investments ​28,000 13,000 Net Accounts Receivable ​102,000 95,000 Merchandise Inventory ​166,000 140,000 Total Assets ​527,000 550,000 Total Current Liabilities ​273,000 291,000 Long−term Notes Payable ​64,000 70,000 What is working capital for​ 2024? A. $11,000 B. $178,700 C. $162,000 D.