Which one of the following statements concerning net working capital is correct?

A、Networkingcapitalincreaseswheninventoryispurchasedwithcash.;
B、Networkingcapitalexcludesinventory.;
C、Totalassetsmustincreaseifnetworkingcapitalincreases.;
D、Networkingcapitalmaybeanegativevalue.;
E、Networkingcapitalistheamountofcashafirmcurrentlyhasavailableforspending.