Luther Corporation

Consolidated Balance Sheet

December 31, 2006 and 2005 (in $ millions)

Assets	2006	2005	Liabilities and Stockholders' Equity	2006	2005
Current Assets			Current Liabilities
Cash	59.4	58.5	Accounts payable	89.7	73.5
Accounts receivable	55.1	39.6	Notes payable / shortterm debt	10.6	9.6
Inventories	45.8	42.9	Current maturities of longterm debt	40.2	36.9
Other current assets	4.9	3.0	Other current liabilities	6.0	12.0
Total current assets	165.2	144.0	Total current liabilities	146.5	132.0
LongTerm Assets			LongTerm Liabilities
Land	66.5	62.1	Longterm debt	229.5	168.9
Buildings	109.4	91.5	Capital lease obligations
Equipment	116.5	99.6
Less accumulated depreciation	(56.6)	(52.5)	Deferred taxes	22.8	22.2
Net property, plant, and equipment	235.8	200.7	Other longterm liabilities
Goodwill	60.0		Total longterm liabilities	252.3	191.1
Other longterm assets	63.0	42.0	Total liabilities	398.8	323.1
Total longterm assets	358.8	242.7	Stockholders' Equity	125.2	63.6
Total Assets	524	386.7	Total liabilities and Stockholders' Equity	524	386.7

Refer to the balance sheet above. What is Luther's net working capital in 2006?please answer this

Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 (in $ millions) 2006 2006 2005 Assets Current Assets Cash 59.4 89.7 73.5 Liabilities and 2005 Stockholders' Equity Current Liabilities 58.5 Accounts payable Notes payable/ 39.6 short-term debt Current maturities of 42.9 long-term debt 3.0 Other current liabilities TALI Accounts receivable 55.1 10.6 9.6 Inventories Other current assets 45.8 4.9 40.2 6.0 36.9 12.0 TALLI LA! O A. $18.70 million B. $311.70 million C. $37.40 million OD. $9.40 million