Consider the following balance sheet: Luther Corporation Consolidated Balance Sheet December 31, 2009 and 2008 (in millions) Liabilities and Assets 2009 2008 Stockholders' Equity 2009 2008 Current Assets Current Liabilities Cash 63.6 58.5 Accounts payable 87.6 73.5 Notes payable Accounts receivable 55.5 39.6 short-term debt 10.5 9.6 Current maturities of Inventories 45.9 42.9 long-term 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 Liabilities 66.6 62.1|Long-term debt 239.7 168.9 109.5 91.5 | Capital lease obligations 119.1 99.6 Total Debt 239.7 168.9 Long-Term Assets Land Buildings Equipment Less accumulated depreciation Net property, plant, and equipment Goodwill Other long-term assets Total long-term assets (56.1) (52.5 Deferred taxes 22.8 22:21 60.0 239.1 200.7 other long-term liabilities - Total long-term liabilities 262.5 191.1 63.0 42.0 Total liabilities 406.5323.11 362.1242.7 | Stockholders' Equity 126.6 63.61 Total Assets Total liabilities and | 533.1 386.7| Stockholders' Equity 533.1 386.71 What is Luther's net working capital in 2009