Electronic Arts is the world's leading developer and publisher of interactive entertainment software for personal computers and advanced entertainment systems made by Sony, Nintendo, and Microsoft. Assume that the company is revising its methods for displaying its financial statements, and the controller in the accounting department has asked you to create electronic worksheets that the department can use as its standard format for financial statement reporting. The controller has provided you with an alphabetical list of statement categories and account names (below), with corresponding balances (in millions) as of September 30 (the fiscal year end of Electric Arts). She has asked you to use a spreadsheet program to create two worksheets that organize the accounts into a properly formatted balance sheet and income statement, and that use formulas to compute amounts represented by question marks below. $ 171 328 $675 $ 223 12 283 Accounts Payable Accounts Receivable Assets Cash Contributed Capital Cost of Goods Sold Expense Expenses Income Tax Expense Inventories 2,412 986 Liabilities Net Income Notes Payable Other Assets Other Expenses Other Liabilities Promotion Expense Property and Equipment Retained Earnings 284 587 107 Revenue Sales Revenue Selling Expense Shareholders' Equity Total Assets Total Expenses Total Liabilities Total Liabilities and Shareholders' Equity Total Shareholders' Equity 364 1,998 367