Conn Man's Shops, a national clothing chain, had sales of $$400$ million last year. The business has a steady net profit margin of $9$ percent and a dividend payout ratio of $30$ percent. The balance sheet for the end of last year is shown.

$\backslash$table$[[$Assits$,$Balance Sheet,$\backslash$table$[[$End of Year $($in $ millions$)],[$Liabilities and Stockholders' Equity$]],],[$Cash$,$$$40,$Accounts payable,$$52$