The Following Balance Sheet Information Is Provided for Apex Company

The following balance sheet information is provided for Apex Company for Year 2: $\begin{array}{lr}\text { Assets }\\\text { Cash } & \$ 4,000 \\\text { Accounts receivable } & 10,150 \\\text { Inventory } & 14,000 \\\text { Prepaid expenses } & 800\\\text { Plant and equipment, net of depreciation }&18,700 \\\text { Land }&12,600 \\\text { rotal assets }& \$ 60,250\\\text { Liabilities and stockholders' equity }\\\text { Accounts payable }&\$ 2,310 \\\text { Salaries payable }&9,030 \\\text { Bonds payable (due in ten years) }&8,000 \\\text { Common stock, no par }&20,910 \\\text { Retained earnings }&20,000\\\text { Total liabilities and stockholders' equity }&\$60,250\end{array}$ What is the company's working capital?

A) $2,810
B) $25,840
C) $8,810
D) $17,610