31. During Year 1, El Paso Company had the following changes in account balances: The Accumulated Depreciation account had a beginning balance of $95,000 and an ending balance of $133,000. The increase was due to depreciation expense. The Long-Term Notes Payable account had a beginning balance of $152,000 and an ending balance of $84,000. The decrease was due to repayment of debt. The Equipment Account had a beginning balance of $140,000 and an ending balance of $356,000. The increase was due to the purchase of other operational assets. The Long-Term Investments Account (Marketable Securities) had a beginning balance of $100,800 and an ending balance of $70,000. The decrease was due to the sale of investments at cost. The Dividends Payable account had a beginning balance of $67,200 and an ending balance of $56,000. There were $112,000 of dividends declared during the period. The Interest Payable account had a beginning balance of $12,600 and an ending balance of $7,000. The difference was due to the payment of interest. What is the net cash flow from financing activities?

34.

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

	Debit		Credit
Accounts receivable-trade	687
Building and equipment	940
Cash-checking	47
Interest receivable	39
Inventory	33
Land	159
Notes receivable (long-term)	490
Petty cash fund	8
Prepaid rent	37
Supplies	12
Trademark	54
Accounts payable-trade			651
Accumulated depreciation			76
Bonds payable (short-term)			468
Allowance for doubtful accounts			18
Dividends payable			22
Common stock			12
Income tax payable			64
Notes payable (long-term)			842
Retained earnings			319
Unearned revenues			34
TOTALS	2,506		2,506

What would Symphony report as total current assets?