Listed below are year-end account balances ($ in millions) taken from the records of Symphony Stores.

	Debit		Credit
Accounts receivabletrade	840
Building and equipment	920
Cashchecking	34
Interest receivable	30
Inventory	16
Land	150
Notes receivable (long-term)	450
Petty cash fund	5
Prepaid rent	20
Supplies	8
Trademark	40
Accounts payabletrade			560
Accumulated depreciation			80
Additional paid-in capital			485
Allowance for uncollectible accounts			20
Cash dividends payable			30
Common stock, at par			15
Income tax payable			65
Notes payable (long-term)			910
Retained earnings			308
Deferred revenues			40
TOTALS	2,513		2,513

What is the amount of working capital for Symphony?