Prepare a managerial balance sheet.

Assets			Liabilities and Equity
Cash and cash equivalents		1,139	Short-term borrowings	8,831
Short-term investments		17,694	Trade accounts payable	4,674
Trade accounts receivable		8,025	Dividends payable	2,047
Inventories		7,508	Income taxes payable	1,265
Current tax assets		3,374	Accrued compensation and related items	2,397
Other current assets		2,461	Other current liabilities	10,753
Assets held for sale		9,725	Liabilities held for sale	1,890
Total current assets		49,926	Total current liabilities	31,857
Long-term investments		2,767	Long-term debt	32,909
Property, plant and equipment		13,385	Pension benefit obligations, net	5,272
Identifiable intangible assets		35,211	Postretirement benefit obligations, net	1,338
Goodwill		53,411	Noncurrent deferred tax liabilities	3,700
Noncurrent deferred tax assets		1,924	Other taxes payable	14,737
Other noncurrent assets		2,799	Other noncurrent liabilities	5,850
Total assets		159,423	Total liabilities	95,663
			Commitments and Contingencies
			Total equity	63,758
			Total liabilities and equity	159,421