Listed below are year-end account balances ($ in millions) taken from the records of Symphony Stores.

	Debit		Credit
Accounts receivabletrade	730
Building and equipment	920
Cashchecking	34
Interest receivable	30
Inventory	16
Land	150
Notes receivable (long-term)	450
Petty cash fund	5
Prepaid rent	20
Supplies	8
Trademark	40
Accounts payabletrade			560
Accumulated depreciation			80
Additional paid-in capital			485
Allowance for uncollectible accounts			20
Cash dividends payable			30
Common stock, at par			15
Income tax payable			65
Notes payable (long-term)			800
Retained earnings			308
Deferred revenues			40
TOTALS	2,403		2,403

What would Symphony report as total shareholders' equity?

A) $323 millions.

B) $808 millions.

C) $838 millions.

D) $928 millions.

13) Recent financial statement data for Harmony Health Foods (HHF) Inc. is shown below.

Current liabilities	$	180		Income before interest and taxes	$	125
10% Bonds, long-term		360		Interest expense		36
Total liabilities		540		Income before tax		89
Shareholders' equity				Income tax		27
Capital stock		200		Net income	$	62
Retained earnings		280
Total shareholders' equity		480
Total liabilities and equity	$	1,020

HHF's times interest earned ratio is (Round your answer to two decimal places.):

A) 3.47.

B) 1.73.

C) 2.47.

D) 10.0.