The Financial Statements for Uptown Service Company Include the Following

The financial statements for Uptown Service Company include the following items: $$\begin{array} { | l | r | r | } \hline & { 2019 } & { 2018 } \\\hline \text { Cash } & \$ 50,500 & \$ 47,000 \\\hline \text { Short-term Investments } & 27,000 & 18,000 \\\hline \text { Net Accounts Receivable } & 61,000 & 51,000 \\\hline \text { Merchandise Inventory } & 161,000 & 46,000 \\\hline \text { Total Assets } & 535,000 & 548,000 \\\hline \text { Accounts Payable } & 127,500 & 129,000 \\\hline \text { Salaries Payable } & 16,000 & 16,000 \\\hline \text { Long-term Note Payable } & 60,000 & 57,000 \\\hline\end{array}$$ Compute working capital for 2019.

A) $145,000
B) $96,000
C) $156,000
D) $33,000