9. [Foreign currency debt] Bristol-Myers [BMY] reported the following components of its long-term debt (in Smilhons) December 31 2 14 yen notes, due 2005 1 73% yen notes. due 2003 1998 1999 $55 $62 54 62 The SU.S. equaled 113.60 Japanese yen at December 31. 1998 and 102 51 at December 31, 1999

a. Compute the outstanding debt in Japanese yen at December 31, 1998 and 1999 for both issues.