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

	Debit		Credit
Accounts receivable-trade	723
Building and equipment	925
Cash-checking	34
Interest receivable	50
Inventory	20
Land	153
Notes receivable (long-term)	471
Petty cash funds	8
Prepaid rent	23
Supplies	12
Trademark	50
Accounts payable-trade			596
Accumulated depreciation			72
Additional paid-in capital			474
Allowance for uncollectible accounts			17
Cash dividends payable			24
Common stock, at par			12
Income tax payable			53
Notes payable (long-term)			881
Retained earnings			315
Deferred revenues			25
TOTALS	2,469		2,469

What is the amount of working capital for Symphony?

Multiple Choice

$170 millions.

$143 millions.

$155 millions.

$105 millions.