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Answer (B) is correct . Working capital is the excess of total current assets (CA) over total current liabilities (CL). Thus, working capital at the end of January equals $80,500 computed as follows: Current Assets-Current Liabilities+ Beginning working capital $70,000 Performed services on account 30,000 ；Purchased supplies on account 0；Consumed supplies-4,000 ； Purchased office equipment -2,000；Paid short-term bank loan 0 ；Paid salaries -10,000； Accrued salaries -3,500； Working capital, end of January $80,500

Answer (A) is incorrect because The amount of $90,000 ignores the consumed supplies, the cash purchase of office equipment, and the accrued salaries.
Answer (C) is incorrect because The amount of $50,500 does not include the services performed on account.
Answer (D) is incorrect because The amount of $47,500 omits the services performed on account and accrued salaries but includes the repayment of short-term loan.