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

	Debit		Credit
Accounts receivable	668
Building and equipment	933
Cash	44
Interest receivable	43
Inventory	22
Land	156
Notes receivable (long-term)	483
Prepaid rent	24
Supplies	11
Trademark	58
Accounts payable			603
Accumulated depreciation			65
Additional paid-in capital			471
Dividends payable			22
Common stock (at par)			13
Income tax payable			52
Notes payable (long-term)			864
Retained earnings			319
Deferred revenue			33
TOTALS	2,442		2,442

What is the amount of working capital for Symphony?