Pinecrest Company Use the selected data from Pinecrest Company's financial statements to answer the following question.

	2018	2017
Cash	$ 22,000	$ 14,000
Accounts receivable	42,000	16,000
Merchandise inventory	22,000	83,000
Prepaid expenses	23,000	18,000
Total current assets	$109,000	$131,000
Total current liabilities	$ 65,000	$ 72,000
Net credit sales	221,000	326,000
Cost of goods sold	168,000	299,000
Net cash flow from operating activities	16,000	29,000

Refer to the data for Pinecrest Company. The amount of working capital at the end of 2018 is

a.$36,000.

b.$174,000.

c.$99,000.

d.$44,000.