Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 (in $ millions) 2006 2006 2005 Assets Current Assets Cash 61.7 86.4 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 Accounts receivable 56.3 9.7 9.6 Inventories Other current assets 44.4 5 37.3 6.0 36.9 12.0 Total current assets 167.4 144.0 Total current liabilities 139.4 132.0 240.7 Long-Term Liabilities Long-term debt Capital lease obligations 66.8 107.4 117.8 168.9 62.1 91.5 99.6 Long-Term Assets Land Buildings Equipment Less accumulated depreciation Net property, plant, and equipment Goodwill Other long-term assets Total long-term assets (54.2) (52.5) Deferred taxes 22.8 22.2 237.8 60.0 63.0 360.8 200.7 Other long-term liabilities Total long-term liabilities 263.5 42.0 Total liabilities 402.9 242.7 Stockholders' Equity 125.3 191.1 323.1 63.6 vapilal lease uuriyaLUIS IUI.4 117.8 Y1.3 99.6 (54.2) (52.5) Deferred taxes 22.8 22.2 Duluillys Equipment Less accumulated depreciation Net property, plant, and equipment Goodwill Other long-term assets Total long-term assets 237.8 60.0 63.0 360.8 200.7 Other long-term liabilities Total long-term liabilities 263.5 42.0 Total liabilities 402.9 242.7 Stockholders' Equity 125.3 191.1 323.1 63.6 Total Assets 528.2 Total liabilities and 386.7 Stockholders' Equity 528.2 386.7 Refer to the balance sheet above. What is Luther's net working capital in 2006? A. $28.00 million B. $306.80 million C. $56.00 million D. $14.00 million