44 Transaction Analysis, Trial Balance (Alternates are 37 and 39 through 43.) Columbia Sportswear is one of the largest outdoor apparel, footwear, accessories, and equipment companies in the world. Examine the following balance sheet values, which are slightly revised from Columbia's annual report: Columbia Sportswear Balance Sheet Values December 31, 2011 ($ in millions) Cash $ 241.0 Accounts receivable 351.5 Prepaid expenses 36.4 Inventories 365.2 Property and equipment, net 250.9 Other assets 137.5 Accounts payable $ 149.0 Other liabilities 159.0 Paid-in capital 49.9 Retained earnings 1,024.6 Total $1,382.5 $1,382.5