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

	Debit		Credit
Accounts receivable	680
Building and equipment	937
Cash	59
Interest receivable	45
Inventory	29
Land	157
Notes receivable (long-term)	453
Prepaid rent	21
Supplies	12
Trademark	50
Accounts payable			603
Accumulated depreciation			63
Additional paid-in capital			481
Dividends payable			28
Common stock (at par)			11
Income tax payable			51
Notes payable (long-term)			883
Retained earnings			299
Deferred revenue			24
TOTALS	2,443		2,443
What is the amount of working capital for Symphony?