At the Beginning of the Year, a fiRm Has Current

Multiple Choice

At the beginning of the year, a firm has current assets of $91,807 and current liabilities of $102,343. At the end of the year, the current assets are $89,476 and the current liabilities are $92,638. What
Is the change in net working capital?

A) -$13,698
B) -$8,407
C) $2,109
D) $7,374
E) $11,991