Concept:Working capital measures a firm's short-term financial health and operating liquidity.Explanation:Current assets include cash, debtors, and stock expected to be converted into cash within a year. Current liabilities include creditors, overdrafts, and other short-term obligations due within a year. Working capital is the excess of current assets over current liabilities. It is calculated as: Working Capital=Current Assets−Current Liabilities It represents the operating capital available for daily business operations.Answer:The correct option is C. working capital.