Concept:Working capital measures short-term liquidity using current assets and current liabilities.Explanation:Working capital is calculated as:Working capital=Current assets−Current liabilitiesStock of raw material is a current asset because it will be used or sold within one operating cycle.Furniture and fittings, machinery, and office equipment are non-current assets.They are used over a long period and are not part of the working capital calculation.Only stock of raw material belongs to current assets among the options given.Answer:B. stock of raw material