Lake Co. receives nonrefundable advance payments with special orders for containers constructed to customer specifications. Related information for 2018 is as follows ($ in millions): Customer advances balance, Dec. 31, 2017 $105 Advances received with 2018 orders 204 Advances applicable to orders shipped in 2018 172 Advances from orders canceled in 2018 41 What amount should Lake report as a current liability for advances from customers in its Dec. 31, 2018, balance sheet? Multiple Choice $137 million $o. $309 million. $96 million