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

	Debit		Credit
Accounts receivable	671
Building and equipment	934
Cash	47
Interest receivable	43
Inventory	28
Land	154
Notes receivable (long-term)	496
Prepaid rent	24
Supplies	9
Trademark	55
Accounts payable			595
Accumulated depreciation			60
Additional paid-in capital			481
Dividends payable			22
Common stock (at par)			11
Income tax payable			58
Notes payable (long-term)			883
Retained earnings			313
Deferred revenue			38
TOTALS	2,461		2,461

What is the amount of working capital for Symphony?