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Consider Luther Corp's 2016 and 2017 balance sheets Luther Corporation Consolidated Balance Sheet December 31, 2017 and 2016 (in $ millions) Assets 2017 2016 Liabilities

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Consider Luther Corp's 2016 and 2017 balance sheets Luther Corporation Consolidated Balance Sheet December 31, 2017 and 2016 (in $ millions) Assets 2017 2016 Liabilities and Stockholders' Equity 2017 2016 Current Assets Current Liabilities Cash 58.5 Accounts payable 39.6 Notes payable 63.6 87.6 73.5 10.5 Accounts receivable 55.5 9.6 Inventories 45.9 42.9 Current maturity of LT debt 39.9 36.9 Other current assets 6.0 3.0 Other current liabilities 6.0 12.0 Total current assets 171.0 144.0 Total current liabilities 144.0 132.0 Long-Term Assets Long Term Liabilities Long-term debt Capital lease obligations Land 66.6 62.1 239.7 168.9 Buildings Equipment Less accum. depreciation Net property, plant, and equipment Goodwill 109.5 91.5 119.1 99.6 Total Debt 239.7 168.9 Deferred taxes Other long -term liabilities Total long-term liabilities (56.1) (52.5) 239.1 200.7 22.8 22.2 60.0 262.5 191.1 Other long-term assets Total long-term assets 63.0 42.0 Total liabilities 406.5 323.1 362.1 242.7 Stockholders' Equity 126.6 63.6 Total Assets 533.1 386.7 Total liabilities and Stockholders' Equity 533.1 386.7 Luther Corporation's total sales for 2017 were $610.1, and gross profit was $107.8. $ million (round to If the Accounts Payable Days at the end of 2017 had been 5 days less than it actually was, what would have been the Accounts Payable balance? 1 decimal)

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