Owen's Electronics has nine operating plants in seven southwestern states. Sales for last year were $$100$ million, and the balance sheet at year$-$end is similar in percentage of sales to that of previous years $($and this will continue in the future$).$ All assets $($including fixed assets$)$ and current liabilities will vary directly with sales. The firm is working at full capacity.

$\backslash$table$[[,$Balanc,Sheet $($in $ millions$),],[$Asset$,,$Liabilities and Stockholders' Equity,$],[$Cash$,$$$6,$Accounts payable,$],[$Accounts receivable,$24,$Accrued wages,$6],[$Inventory$,27,$Accrued taxes,$12],[$Current assets,$$57,$Current liabilities,$$37$