Conn Man's Shops, a national clothing chain, had sales of $$390$ million last year. The business has a steady net profit margin of $8$ percent and a dividend payout ratio of $35$ percent. The balance sheet for the end of last year is shown.

$\backslash$table$[[,$ce Shee,End of Year $($in $ millions$),],[$Assets$,,$Liabilities and Stockholders' Equity,$],[$Cash$,$$$39,$Accounts payable,$$51$

PLEASE ANSWER $(((((($ B$)))))$