Lake Co. receives nonrefundable advance payments with special orders for containers constructed to customer specifications. Related information for 2025 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 $118 197 171 50 What amount should Lake report as a current liability for advances from customers in its Dec. 31, 2021, balance sheet? Multiple Choice $315 million $144 million