Balance Sheet
Assets			Liabilities
Current Assets			Current Liabilities
Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	48		Accounts payable. . . . . . . . . . . . . . . . . . .	35
Accounts receivable. . . . . . . . . . . . . . . . . . . . .	23		Notes payable/short term debt. . . . . . . . . .	6
Inventories. . . . . . . . . . . . . . . . . . . . . . . . .	17		Total current liabilities. . . . . . . . . . . . . . . . . .	41
Total current assets. . . . . . . . . . . . . . . . . . .	88
Long-Term Assets			Long-Term Liabilities
Net property, plant, and equipment. . . . . . . .	122		Long-term debt. . . . . . . . . . . . . . . . . . . . .	135
Total long-term assets. . . . . . . . . . . . . . . . .	122		Total long-term liabilities. . . . . . . . . . . . . .	135
			Total liabilities. . . . . . . . . . . . . . . . . . . . . . .	176
			Stockholders' Equity. . . . . . . . . . . . . . . . . .	34
Total assets. . . . . . . . . . . . . . . . . . . . . . . .	210		Total liabilities and stockholders' Equity	210

The above diagram shows a balance sheet for a certain company. If the company buys new property, plant and equipment today using its entire cash balance, what will its net working capital be?

a-47 million

b- 1 million

c- -1 million

d-5 million