adjusted for non-cash income and expense items and changes in working capital .
earnings from con- tinuing operations , adjusted for non-cash items and excluding the pension contribution , increased by $ 584 million in 2006 versus 2005 .
this compared with a decline of $ 63 million for 2005 over 2004 .
international paper 2019s investments in accounts receiv- able and inventory less accounts payable and accrued liabilities , totaled $ 997 million at december 31 , 2006 .
cash used for these working capital components increased by $ 354 million in 2006 , compared with a $ 558 million increase in 2005 and a $ 117 million increase in 2004 .
the increase in 2006 was principally due to decreases in accounts payable and accrued liabilities .
investment activities investment activities in 2006 included $ 1.8 billion of net cash proceeds received from divestitures , $ 1.6 billion of net cash proceeds received from the sale of u.s .
forestlands under the company 2019s trans- formation plan , and $ 1.1 billion of deposits made to pre-fund project development costs for a pulp mill project in brazil .
capital spending from continuing operations was $ 1.0 billion in 2006 , or 87% ( 87 % ) of depreciation and amortization , comparable to $ 992 million , or 78% ( 78 % ) of depreciation and amortization in 2005 , and $ 925 mil- lion , or 73% ( 73 % ) of depreciation and amortization in 2004 .
the following table presents capital spending from continuing operations by each of our business segments for the years ended december 31 , 2006 , 2005 and 2004 .
in millions 2006 2005 2004 .

<i>In millions</i>
2006
2005
2004
Printing Papers
$537
$592
$453
Industrial Packaging
257
180
161
Consumer Packaging
116
126
198
Distribution
6
9
5
Forest Products
72
66
76
Subtotal
988
973
893
Corporate and other
21
19
32
Total from continuing operations
$1,009
$992
$925

we expect capital expenditures in 2007 to be about $ 1.2 billion , or about equal to estimated depreciation and amortization .
we will continue to focus our future capital spending on improving our key platform businesses in north america and on investments in geographic areas with strong growth opportunities .
acquisitions in october and november 2006 , international paper paid approximately $ 82 million for a 50% ( 50 % ) interest in the international paper & sun cartonboard co. , ltd .
joint venture that currently operates two coated paperboard machines in yanzhou city , china .
in december 2006 , a 50% ( 50 % ) interest was acquired in a second joint venture , shandong international paper & sun coated paperboard co. , ltd. , for approximately $ 28 million .
this joint venture was formed to construct a third coated paperboard machine , expected to be completed in the first quar- ter of 2009 .
the operating results of these con- solidated joint ventures did not have a material effect on the company 2019s 2006 consolidated results of operations .
on july 1 , 2004 , international paper completed the acquisition of all of the outstanding common and preferred stock of box usa holdings , inc .
( box usa ) for approximately $ 189 million in cash and a $ 15 million 6% ( 6 % ) note payable issued to box usa 2019s controlling shareholders .
in addition , international paper assumed approximately $ 197 million of debt , approximately $ 193 million of which was repaid by july 31 , 2004 .
the operating results of box usa are included in the accompanying consolidated financial statements from that date .
other acquisitions in october 2005 , international paper acquired approx- imately 65% ( 65 % ) of compagnie marocaine des cartons et des papiers ( cmcp ) , a leading moroccan corrugated packaging company , for approximately $ 80 million in cash plus assumed debt of approximately $ 40 mil- in 2001 , international paper and carter holt harvey limited ( chh ) had each acquired a 25% ( 25 % ) interest in international paper pacific millennium limited ( ippm ) .
ippm is a hong kong-based distribution and packaging company with operations in china and other asian countries .
on august 1 , 2005 , pursuant to an existing agreement , international paper pur- chased a 50% ( 50 % ) third-party interest in ippm ( now renamed international paper distribution limited ) for $ 46 million to facilitate possible further growth in asia .
finally , in may 2006 , the company purchased the remaining 25% ( 25 % ) from chh interest for $ 21 million .
each of the above acquisitions was accounted for using the purchase method .
the operating results of these acquisitions have been included in the con- solidated statement of operations from the dates of acquisition. .

Question: Analyse this data from a financial earnings document. what was the difference in the increase in the cash in working capital in 2006 compared with the increase in 2005 in millions
Choices:
197532
353.3
-204.0
0
-301
Correct choice index: 2