A. #184, 000
B. #196,500
C. #212,000
D. #168,500

Correct Answer:

Option D – #168,500

Explanation

The net working capital formula is calculated by subtracting the current liabilities from the current assets.
Assets = 190,500
liabilities = 14,000 + 8,000 = 22,000
190,500 – 22,000 = 168,000 (capital)

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