Consider the following balance sheet: Luther Corporation Consolidated Balance Sheet December 31, 2019 and 2018 (in $ millions) Assets 2019 2018 Liabilities and 2019 2018 Stockholders' Equity Current Assets Current Liabilities Cash 63.6 58.5 Accounts payable 87.6 73.5 Accounts receivable 55.5 39.6 Notes payable/ 10.5 9.6 short-term debt Inventories Other current assets Total current assets Long-Term Assets Land Buildings Equipment depreciation 45.9 42.9 Current maturities of 39.9 36.9 long-term debt 6.0 3.0 Other current liabilities 6.0 12.0 171.0 144.0 Total current liabilities Long-Term Liabilities 144.0 132.0 66.6 62.1 Long-term debt 109.5 915 119.1 99.6 Total Debt Less accumulated (56.1) (52.5) Net property, plant, and 239.7 168.9 equipment Goodwill 60.0 Other long-term assets Total long-term assets 63.0 42.0 362.1 242.7 262.5 191.1 406.5 323.1 126.6 63.6 Total Assets 533.1 386.7 Total liabilities and Stockholders' Equity 533.1 386.7 239.1 200.7 Capital lease obligations Deferred taxes Other long-term liabilities Total long-term liabilities Total liabilities Stockholders' Equity 239.7 168.9 22.8 22.2 If on December 31, 2018 Luther has 8 million shares outstanding trading at $15 per share, then what is Luther's enterprise value?