Harley-Davidson, Inc. (NYSE: HOG), or Harley, is an American motorcycle manufacturer, founded in Milwaukee, Wisconsin in 1903. Following is an excerpt of Harley's 2016 financial statements. All figures in millions of U.S. Dollars. Accounts Payable Accounts Receivables Other Long Term Liabilities Cash and Cash Equivalents sssssssssss - $ 235.3 $ $ 2,361 127 $ Bank Loan, due in 10 years $ 4,980 Cost of Goods Sold $ 3,782.7 Depreciation Expenses $ 10 Net Property, Plant, & Equipment $ 982 Interest Expenses $ 29.3 Inventory $ 500 Other Long Term Assets Common Stock SS $ 5,055 $ 1.8 Cumulated Retained Earnings (2015) $ 1,519.5 Sales $ 5,996.5 Wages Payable $ 26.1 Selling, General and Administrative Expenses $ 1,182.9 Short-term debt $ 2,601.1 Short-term Investments made by Harley $ 174 Assuming US corporations with this level of income are subject to a 33% tax rate, construct the end of 2016 income statement and balance sheet. Harley has a dividend payout ratio of 40% and no preferred dividends. The balance sheet should have the following headings: "Current assets", "Long-term assets", "Current liabilities", "Long-term liabilities" and "Owner's Equity". Determine an appropriate amount in the "Cash" account to ensure the balance sheet balances.