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Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 in 9 millions) Liabilities and Stockholders' Assets 2006 2005 Equity 2006 2005 Current Assets Current

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Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 in 9 millions) Liabilities and Stockholders' Assets 2006 2005 Equity 2006 2005 Current Assets Current Liabilities Cash 63.6 58,5 Accounts payable 87.6 73.5 Notes payable/ Accounts receivable 55.5 39.6 short-term debt 10.5 9.6 Current maturities of long- Inventories 45.9 42.9 term debt 39.9 36.9 Other current assets 6.0 3.0 Other current liabilities 6,0 12.0 Total current assets 171.0 144.0 Total current liabilities 144.0 132.0 Long-Term Assets Long-Term Liabilities Land 66.6 62.1 Long-term debt 239.7 168.9 Buildings 109.5 91.5 Capital lease obligations Equipment 119.1 99.6 Total Debt 239.7 168.9 Loss accumulated depreciation (56.1) (52.5) Deferred taxes 22.8 222 Net property, plant, and equipment 239.1 200.7 Other long-term liabilities Goodwill 60.0 Total long-term liabilities 2625 191.1 Other long-term assets 63.0 42.0 Total liabilities 406.5 323.1 Total long-term assets 362.1 242.7 Stockholders' Equity 126.6 63,6 Total abilities and Total Assets 5331386.7 StockholdersEquity 53313867 What is the net working capital in 2006? If the company buys new property, plant and equipment today using its entire cash balance, what will its net working capital be

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