Honda Motor Corporation of Japan is a leading international manufacturer of automobiles, motorcycles, all-terrain vehicles, and personal watercraft. As a Japanese company, it follows Japanese GAAP and reports its financial statements in billions of yen (the sign for yen is ). A simplified version of its recent balance sheet contained the following items (in billions). Cash and cash equivalents 820 Common stock 279 Accounts payable and other current liabilities 4,407 Inventories 1,254 Investments 679 Long-term debt 1,973 Net property, plant, and equipment 2,208 Other assets 6,374 Other liabilities 1,559 Retained earnings 4,121 Total assets 12,339 Total liabilities and stockholders equity ? Trade accounts, notes, and other receivables 1,004