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Answer (B) is correct . Net working capital is defined as current assets minus current liabilities. Net working capital is calculated as follows: Current Proposed ? Cash $120,000 $140,000 Accounts receivable 400,000 550,000 Inventory 360,000 420,000 Marketable securities 180,000 180,000 Total current assets $1,060,000 $1,290,000 Accounts payable $360,000 $450,000 Mortgage payable -- current 160,000 310,000

Answer (A) is incorrect because The increase in current liabilities is $240,000.
Answer (C) is incorrect because The proposed increase in current assets is $230,000.
Answer (D) is incorrect because Working capital would decrease.