6.Listed below are year-end account balances (in $ millions) taken from the records of Symphony Stores. All of these are permanent accounts, except the last two that have yet to be closed. The installment receivables are current. Symphony uses a perpetual inventory system.

2.

The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Current assets:			Current liabilities:
Cash	$ 69		Accounts payable	$231
Accounts receivable (net)	173		Other liabilities	65
Notes receivable	52		Total current liabilities	296
Inventories	206		Long-term liabilities	109
Prepaid expenses	40		Total liabilities	405
Total current assets	540		Shareholders' equity:
Plant assets (net)	258		Capital stock	131
			Retained earnings	262
			Total shareholders' equity	393
Total assets	$798		Total liabilities and equity	$798

The current ratio is (Round your answer to two decimal places.):

2.09.

1.82.

0.68.

1.33.

	Debit	Credit
Accounts receivable-trade	684
Building and equipment	926
Cash-checking	40
Installment receivables	63
Interest receivable	39
Inventory	20
Land	163
Notes receivable Long-term	441
Petty cash funds	6
Prepaid expenses (for coming year)	38
Supplies	11
Trademark	50
Accounts payable-trade		554
Accumulated depreciation		69
Additional paid-in capital, common		483
Allowance for uncollectible accounts		15
Cash dividends payable		26
Common stock, at par		12
Income tax payable		47
Notes payable (long-term)		590
Retained earnings		32
Deferred revenues		34
Cash dividends declared-common	140
Income summary		759
TOTALS	2,621	2,621

What is the amount of working capital for Symphony?

$213 millions.

$186 millions.

$240 millions.

$225 millions.