A firm has the following account balances. Which one of the following statements is correct concerning those balances?

Account                            Beginning Balance           Ending Balance

Accounts Receivables      $18,700                            $19,600

Accounts Payables        $23,100                             $22,800

Inventory                          $29,700                             $28,600

Long-Term Debt               $48,400                             $42,600

Common Stock                $56,000                              $54,500

A. Accounts Receivable is a $900 source of cash.

B. Common stock is a $1,500 source of cash.

C. Net working capital, excluding cash, is a $1.500 use of cash.

D. Long-term debt is a $5,800 source of cash.

E. Total debt is a $6,100 use of cash.