3.

Listed below are year-end account balances ($ in millions) taken from the records of Symphony Stores.

	Debit		Credit
Accounts receivable	665
Building and equipment	923
Cash	50
Interest receivable	44
Inventory	19
Land	170
Notes receivable (long-term)	497
Prepaid rent	38
Supplies	13
Trademark	43
Accounts payable			607
Accumulated depreciation			65
Additional paid-in capital			468
Dividends payable			29
Common stock (at par)			12
Income tax payable			53
Notes payable (long-term)			883
Retained earnings			314
Deferred revenue			31
TOTALS	2,462		2,462

What is the amount of working capital for Symphony?

4. Janson Corporation Co.'s trial balance included the following account balances at December 31, 2021:

Accounts receivable	$12,700
Inventory	40,000
Patent	12,000
Investments	30,700
Prepaid insurance	7,700
Notes receivable, due 2024	51,200

Investments consist of treasury bills that were purchased in November, 2021, and mature in January, 2022. Prepaid insurance is for two years. What amount should be included in the current assets section of Jansons December 31, 2021, balance sheet?