Use the Table for the Question(s) Below $\text { Balance Sheet }$

Multiple Choice

Use the table for the question(s) below
$\text { Balance Sheet }$
\begin{array} { l } \text {Assets }& \text {Liabilities }\\\begin{array} { l } \text { Current Assets}\\\hline \text { Cash } & 50 \\\text { Accounts receivable } & 22 \\\text { Inventories } & 17 \\\text { Total current assets } & 89\end{array}&\begin{array}{l}\text { Current Liabilities }\\\hline \text { Accounts payable } & 42 \\\text { Total current liabilities } & 42\\\\\\\end{array}\\\\\text { Long-Term Assets }&\text { Long-Term Liabilities }\\\begin{array}{lc}\hline\text { Net property, plant, }\\\text { and equipment } & 121 \\\text { Total long-term assets } & 121 \\\\\text { Total Assets } & 210\\\\\\\end{array}&\begin{array}{ll}\hline\text { Long-term debt } & 128 \\\text { Total long-term liabilities } & 128\\\\\text { Total Liabilities } & 170 \\\text { Shareholders' Equity } & 40 \\\text { Total Liabilities and } & 210 \\\text { Shareholders' Equity } &\\end{array}\end{array}

-The balance sheet for a small firm is shown above. All amounts are in thousands of dollars. What is this firm's Net Working Capital?

A) $89,000
B) $30,000
C) $40,000
D) $47,000