Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 (in 5 millions) 2005 73.5 96 360 120 1320 Liabilities and Assets 2006 2005 Stockholders' Equity 2006 Current Assets Current Liabilities Cash 575 585 Accounts payable 841 Notes payable Accounts receivable 56 396 short-term debt 92 Current matunities of Inventones 46 5 429 long-term debt 38.5 Other current assets 49 30 Other current liabilities 60 Total current assets 1649 1440 Total current liabilities 1378 Long-Term Assets Long - Torm Liabilis Land 049 62 1 Long-term debt 234 Buildings 1089 91.5 Capital lease obligations Equipment 1147 996 Loss accumulated depreciation (554) (525) Deferred taxes 228 Net property, plant and equipment 2331 2007 Other long-term babilities Goodwill 600 Total long term labites 2568 Other long-term assets 630 420 Total liabilities 3946 Total long-term assets 3561 2427 Stockholders' Equity 126 4 Total liabilities and Total Assets 521 386.7 Stockholders' Equity 521 Refer to the balance sheet above. What is Luther's networking capital in 2006? 1689 222 1911 3231 536 386.7 O A. $27.10 million O B. $302.70 million OC. $54.20 million OD. $13.60 million