Listed Below are account balances (in $ milions) taken from the records of symphony stores. All of these are permanent accounts, except the last two that have yet to be closed. The receivables are current. Symphony uses a perpetual inventory system.

Accounts Receivable-trade 697 (debit) Building & Equipment 920 (debit) cash-checking 43 (debit) Installment Receivable 64 (debit) Interest Receivables 45 (debit) Inventory 16 (debit) Land 152 (debit) Notes receivable long-term 512 (debit) Petty cash funds 5 (debit) Prepaid expenses for coming year 21 (debit) Supplies 11 (debit) trademark 46 (debit) Accounts payable-trade 551 (credit) Accumulated depreciation 73 (credit) Additional paid-in capital, common 470 (credit) Allowance for uncollectible accounts 18 (credit) Cash dividends payable 26 (credit) Common stock, at par 13 (credit) Income tax payable 57 (credit) Notes payable long-term 591 (credit) Retained Earnings 47 (credit) Unearned Revenues 26 (credit) Cash dividends declared-common 132 (debit) Income Summary 792 (credit) TOTALS 2,664 2,664

What is the ammount of working capital for symphony? $179 $211 $239 $224