Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 (in $ millions) Liabilities and Assets 2006 2005 Stockholders' Equity 2006 2005 Current Assets Current Liabilities Cash 61.8 58.5 Accounts payable 89.3 73.5 Notes payable/ Accounts receivable 54.4 39.6 short-term debt 9.5 9.6 Current maturities of Inventories 46.2 42.9 long-term debt 39.3 36.9 Other current assets 5.6 3.0 Other current liabilities 6.0 12.0 Total current assets 168 144.0 Total current liabilities 144.1 132.0 Long-Term Assets Long-Term Liabilities Land 66.4 62.1 Buildings Equipment 106.9 91.5 Long-term debt Capital lease obligations 232.7 168.9 117.4 99.6 Less accumulated depreciation (56.6) (52.5) Deferred taxes 22.8 22.2 Net property, plant, and equipment 234.1 200.7 Other long-term liabilities -- -- Goodwill 60.0 -- Other long-term assets 63.0 Total long-term liabilities 42.0 Total liabilities 255.5 191.1 399.6 323.1 Total long-term assets 357.1 242.7 Stockholders' Equity 125.5 63.6 Total liabilities and Total Assets 525.1 386.7 Stockholders' Equity 525.1 386.7 Refer to the balance sheet above. What is Luther's net working capital in 2006? OA. $23.90 million B. $312.10 million OC. $47.80 million OD. $12.00 million