Carter Paint Company has plants in four provinces. Sales last year were $$100$ million, and the balance sheet at year$-$end is similar in percent of sales to that of previous years $($and this will continue in the future$).$ All assets and current liabilities will vary directly with sales. Assume the firm is already using capital assets at full capacity.

$\backslash$table$[[$Assets$,,\backslash$table$[[$Balance Sheet$],[($in $ millions$)],[,$ Liabilities and Shareholders' Equity$]],],[$Cash$.,$$$10,$Accounts payable,$$4$