on list K Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 (in 5 millions) Liabilities and 2006 2005 Stockholders' Equity 2006 2005 Asse Current Assets Current Liabilities Cash 60.2 58.5 Accounts payable 85.8 73.5 Notes payable/ Accounts receivable 55.5 39.6 short-term debt 9.8 9.6 Current maturities of Inventories 46.2 42.9 long-term debt 40.2 36.9 Other current assets 5.4 3.0 Other current liabilities 6.0 12.0 Total current assets 167.3 144.0 Total current liabilities 141.8 132.0 Long-Term Assets Long-Term Liabilities Land 66.1 62.1 Long-term debt 235.3 168.9 Buildings 107 91.5 Capital lease obligations Equipment 116.6 99.6 Less accumulated depreciation (54.3) (52.5) Deferred taxes 22.8 22.2 Net property, plant, and equipment 235.4 200.7 Other long-term liabilities Goodwill 60.0 Other long-term assets Total long-term assets 358.4 Total long-term liabilities 63.0 42.0 Total liabilities 242.7 Stockholders' Equity 258.1 191.1 399.91 323.1 125.8 63.6 Total liabilities and Total Assets 525.7 386.7 Stockholders' Equity Refer to the balance sheet above. What is Luther's net working capital in 2006? 525.7 386.7