Listed below are year-end account balances ($ in millions) taken from the records of Symphony Stores. Accounts receivable: $710 Building and equipment: $920 Cash: $39 Interest receivable: $30 Inventory: $16 Land: $150 Notes receivable (long-term): $450 Prepaid rent: $20 Supplies: $8 Trademark: $40 Accounts payable: $560 Accumulated depreciation: $65 Additional paid-in capital: $485 Dividends payable: $45 Common stock (at par): $15 Income tax payable: $35 Notes payable (long-term): $800 Retained earnings: $338 Unearned revenue: $40 What would Symphony calculate as its working capital based on the above information? Select one: O A. $128 million O B. $148 million C. $118 million D. $143 million