Listed below are year-end account balances (in $ millions) taken from the records of Symphony Stores. All of these are permanent accounts, except the last two that have yet to be closed. The installment receivables are current. Symphony uses a perpetual inventory system.

	Debit	Credit
Accounts receivable-trade	690
Building and equipment	936
Cash-checking	47
Installment receivables	61
Interest receivable	32
Inventory	22
Land	161
Notes receivable Long-term	488
Petty cash funds	9
Prepaid expenses (for coming year)	21
Supplies	11
Trademark	54
Accounts payable-trade		553
Accumulated depreciation		70
Additional paid-in capital, common		481
Allowance for uncollectible accounts		15
Cash dividends payable		25
Common stock, at par		13
Income tax payable		47
Notes payable (long-term)		598
Retained earnings		32
Deferred revenues		21
Cash dividends declared-common	134
Income summary		811
TOTALS	2,666	2,666

What is the amount of working capital for Symphony?

$247 millions.

$219 millions.

$232 millions.

$200 millions.