Calculate Net Working Capital for Years 2005, 2006 and 2007

Consolidated Statements of Cash Flows
		YEAR ENDED LAST FRIDAY IN DECEMBER
(DOLLARS IN MILLIONS)	2007	2006 As Restated See Note 20	2005 As Restated See Note 20
Cash Flows From Operating Activities:	2007
Net [Loss]/Earnings	$(7,777)	$7,499	$5,116
Adjustments to reconcile net(loss)/earnings to cash used for operating activities:
Gain on merger	N/A	(1,969)	N/A
Gain on sale of MLIG	(316)	N/A	N/A
Depreciation and amortization	901.00	523.00	473.00
Share-Based compensation expense	1,795.00	3,156.00	1,003.00
Deferred Taxes	(4,924)	(360)	232.00
Earnings from quity method investments	(1,409)	(421)	(417)
Others	160.00	1,045.00	1,017.00
Changes in operating assests and liabilities:
Trading assests	(29,650)	(55,392)	25,902.00
Cash and securities segregated for regulatory purposes or deposited with clearing orgnization	(8,886)	(1,019)	3,259.00
Receivables under resale agreements	(43,247)	(15,346)	(84,166)
Receivables under securities borrowed transactions	(14,530)	(26,126)	2,014.00
Customer receivables	(21,280)	(9,562)	(2,217)
Brokers and dealers receivables	(3,744)	(6,825)	(19)
Proceeds from loans,notes,and mortgages held for sale	72,054.00	41,317.00	31,255.00
Other changes in loans,notes,and mortgages held for sale	(86,894)	(47,670)	(35)
Trading liabilities	23,878.00	9,554.00	(12,402)
Payables under repurchase agreements	13,101.00	29,557.00	44,386.00
Payables under securities loaned transactions	12,414.00	24,157.00	(2,901)
Customer payables	14,135.00	13,795.00	1,238.00
Brokers and dealers payables	113.00	4,791.00	(605)
Trading investment securities	9,333.00	(867)	2,048.00
Other, net	2,411.00	6,400.00	(4,937)
Cash used for operating activities	(72,362)	(23,763)	10,244.45