$5$

lowing are selected account balances $($in millions of dollars$)$ from a recent UPS annual report, owed by several typical transactions. Assume that the following are account balances on cember $31($end of the prior fiscal year$)$:

$\backslash$table$[[$Account$,$Balance,Account,Balance$],[$roperty$,$ plant, and equipment $($net$),$$$17,294,$Receivables,$$2,399$