Concept:Working capital measures a business's short-term liquidity and its ability to meet immediate obligations.Explanation:Working capital is the excess of current assets over current liabilities.Current assets include cash, debtors, and inventories.Current liabilities include creditors, bank overdrafts, and other short-term payables.The formula is:WC=Current Assets−Current LiabilitiesA positive working capital means the business has enough short-term assets to cover its short-term debts.Answer:D. current assets over current liabilities.