Hammond Motors had sales of $$35$ million in $2009$ with a cost of goods sold of $$20$ million. A simplified balance sheet for Hammond appears below $($amounts in $ million$)$:

Assets

Cash

Accounts Receivable

Inventory

Current Assets

Net Property, Plant and Equipment

Total Assets

Liabilities and Equity

$1\mathrm{.}6$

$4\mathrm{.}2$ Notes Payable

$3$ Accruals

$8\mathrm{.}8$

Total Current Liabilities

Long$-$term Debt

Total Liabilities

Stockholders' Equity

$6\mathrm{.}5$

Total Liabilities and Stockholders'

Equity

$1\mathrm{.}8$

$3\mathrm{.}2$

$1\mathrm{.}5$

$6\mathrm{.}5$

$4$

$10\mathrm{.}5$

$17$