Owen's enterprises is in the process of determining its capital budget for the next fiscal year. The firms current capital structure, which it considers to be optimal, is contained in the following balance sheet. Balance Sheet Current Assets $40,000,000 Accounts Payable $20,000,000 Fixed Assets 400,000,000 Other Current Liabilities 10,000,000 Total Assets $440,000,000 Long term debt 123,000,000 Common Stock at par 15,500,000.00 Paid in capital in excess of par 51,000,000 Retained earnings 220,500,000 Total Liabilities and Stockholders equity 440,000,000