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Answer (B) is correct . Working capital equals current assets minus current liabilities. Assuming the accruals are for expenses, Fortune Company’s calculation is as follows: ? Marketable securities $10,000 Accounts receivable 60,000 Inventory 25,000 Supplies 5,000 Accounts payable (40,000) Short-term debt payable (10,000) Accruals (5,000) Working capital $45,000

Answer (A) is incorrect because The amount of $35,000 results from failing to include marketable securities in current assets.
Answer (C) is incorrect because The amount of $50,000 results from failing to include accruals in current liabilities.
Answer (D) is incorrect because The amount of $80,000 results from failing to include supplies in current assets and accounts payable in current liabilities.