You Are Considering Adding a Microbrewery onto One of Your

Multiple Choice

You are considering adding a microbrewery onto one of your firm's existing restaurants. This will entail an increase in inventory of $8700, an increase in accounts payables of $2300, and an increase in property, plant, and equipment of $48,000. All other accounts will remain unchanged. The change in net working capital resulting from the addition of the microbrewery is ________.

A) $54,400
B) $11,000
C) $7680
D) $6400