A comparative balance sheet and an income statement for Burgess Company are given below: Burgess Company Comparative Balance Sheet (dollars in millions) Ending Beginning Balance Balance Assets Current assets: Cash and cash equivalents 60 123 Accounts receivable 850 Inventory 755 694 1,665 1,594 Total current assets 1,715 1,673 Property, plant, and equipment Less accumulated depreciation 896 714 Net property, plant, and equipment 819 959 Total assets 2,484 2,553 Liabilities and Stockholders' Equity Current liabilities 302 181 Accounts payable Accrued liabilities 201 149 Income taxes payable 119 93 Total current liabilities 622 423 Bonds payable 520 810 Total liabilities 1,142 1,233 Stockholders' equity Common stock 250 250 Retained earnings 1,092 1.070 Total stockholders' equity 1,342 1.320 Total liabilities and stockholders' equity 2,484 2,553