Calculate balance sheet percentages and financial ratios from the financial statement below, following the examples in the textbook (the use of the worksheet, distributed earlier and attached below, is permissible).

Liabilities and shareholders' equity (round all items to the nearest unit) Notes payable: % Accounts payable: % Accrued items: % Other current liabilities: % Long-term debt: % Other liabilities: % Preferred stock: % Shareholders' equity: %

Millions of Yen 2018 LIABILITIES AND NET ASSETS Y 17.814 1,714 Current liabilities: Short-term borrowings Current portion of long-term debt Notes and accounts payable: Trade Other 13,196 2,802 15,998 315 3,452 39,293 Income taxes payable Other current liabilities Total current liabilities Non-current liabilities: Long-term debt Net defined benefit liability Deferred tax liabilities on land revaluation Deferred tax liabilities Other liabilities Total non-current liabilities Total liabilities 1,035 1,359 2.252 498 515 5.659 44.952 Net assets: Shareholders equity: Common stock Capital surplus Retained earnings Treasury stock, at cost Total shareholders equity Accumulated other comprehensive income: Net unrealized holding gain on other securities Revaluation gain on land Foreign currency translation adjustments Remeasurements of defined benefit plans Total accumulated other comprehensive income 11,626 7,784 50.249 (1,703) 67,956 1,825 3.868 1,542 (64) 7,166 Non-controlling interests 5,973 Total net assets 81.095 Commitments and contingent liabilities Total liabilities and net assets 126,047