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Listed below are account balances (in $ millions) taken from the records of Symphony Stores. All of these are permanent accounts, except the last two that have yet to be closed. The installment receivables are current. Symphony uses a perpetual inventory system.

Debit Credit
Accounts receivable-trade 692
Building and equipment 928
Cash-checking 52
Installment receivables 69
Interest receivable 50
Inventory 21
Land 169
Notes receivable Long-term 621
Petty cash funds 8
Prepaid expenses (for coming year) 27
Supplies 12
Trademark 42
Accounts payable-trade 541
Accumulated depreciation 70
Additional paid-in capital, common 476
Allowance for uncollectible accounts 19
Cash dividends payable 21
Common stock, at par 12
Income tax payable 48
Notes payable (long-term) 596
Retained earnings 37
Unearned revenues 22
Cash dividends declared-common 134
Income summary
983
TOTALS
2,825
2,825
What is the amount of working capital for Symphony?
$268.
$295.
$280.
$230.

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