Compute change in net working capital

Question

Problem:

At the beginning of the year, a firm has current assets of $314 and current liabilities of $218. At the end of the year, the current assets are $465 and the current liabilities are $258.

Required:

Question: What is the change in net working capital?

• $191
• $0
• -$111
• $111
• $151

Note: Provide support for your rationale.