Lake Co. receives nonrefundable advance payments with special orders for containers constructed to customer specifications. Related information for 2009 is as follows ($ in millions):
- Customer advances balance Dec 31, 2008 110
- Advances received with 2009 orders 195
- Advances applicable to orders in 2009 180
- Advancs from orders canceled in 2009 45
What amount should Lake report as a current liability for advances from customers in its Dec. 31, 2009, balance sheet?