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Lake Co. receives nonrefundable advance payments with special orders for containers constructed to customer specifications. Related information for 2021 is as follows ($ in millions): Customer advances balance, Dec. 31, 2020 Advances received with 2021 orders Advances applicable to orders shipped in 2021 Advances from orders canceled in 2021 $120 187 18e 45 What amount should Lake report as a current liability for advances from customers in its Dec 31, 2021, balance sheet? Multiple Choice $82 million $127 million $0 $307 million