Listed below are year-end account balances ( $ in millions) taken from the records of Symphony Stores. \begin{tabular}{lrr} & Debit & Credit \\ Accounts receivable & $710 & \\ Building and equipment & 920 & \\ Cash & 39 & \\ Interest receivable & 30 & \\ Inventory & 16 & \\ Land & 150 & \\ Notes receivable (long-term) & 450 & \\ Prepaid rent & 20 & \\ Supplies & 8 & \\ Trademark & 40 & \\ Accounts payable & & $560 \\ Accumulated depreciation & & 80 \\ Additional paid-in capital & & 485 \\ Dividends payable & & 30 \\ Common stock (at par) & & 65 \\ Income tax payable & & 800 \\ Notes payable (long-term) & & 308 \\ Retained earnings & & 40 \\ Deferred revenue & & \\ Totals & $2,383 & $2,383 \\ \hline \hline \end{tabular}