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

	Debit		Credit
Accounts receivable	662
Building and equipment	938
Cash	40
Interest receivable	39
Inventory	34
Land	153
Notes receivable (long-term)	453
Prepaid rent	25
Supplies	11
Trademark	55
Accounts payable			512
Accumulated depreciation			67
Additional paid-in capital			482
Dividends payable			21
Common stock (at par)			15
Income tax payable			57
Notes payable (long-term)			898
Retained earnings			327
Deferred revenue			21
TOTALS	2,419		2,419

What is the amount of working capital for Symphony?

Multiple Choice

• $185 millions.

• $200 millions.

• $161 millions.

• $215 millions.