Floral Shoppes has a new project in mind that will increase the accounts receivable by $19000, decrease accounts payable by $4000, increase fixed assets by $27000, and decrease inventory by $2000. What is the amount the firm should use as the initial cash flow attributable to net working capital when it analyzes this project?
A. -$25000
B. -$12000
C. -$17000
D. -$21000
E. -$52000