Spartan Ltd Is a Manufacturer of Automobile Parts Located in Manly

Multiple Choice

Spartan Ltd is a manufacturer of automobile parts located in Manly, Sydney. At the end of the current financial year, the company had net working capital of $157,903. The company showed accounts payables of $94,233, accounts receivables of $83,112, inventory of $171,284, and cash and marketable securities of $12,311. What amount of notes payables does the company have?

A) $14,571
B) $26,882
C) $15,471
D) none of the above