Problem $2-16$ Balance Sheet $($LG$2-1)$

Sophie's Tobacco Shop has total assets of $$92\mathrm{.}4$ million. Fifty percent of these assets are financed with debt, of which $$29\mathrm{.}0$ million is current liabilities. The firm has no preferred stock, but the balance in common stock and paid$-$in surplus is $$10\mathrm{.}4$ million.

What is the balance for long$-$term debt and retained earnings on Sophie's Tobacco Shop's balance sheet?

Note: Enter your answers in millions of dollars rounded to $1$ decimal place. $($i$.$e$.,$ Enter $5,500,000$ as $5\mathrm{.}5.)$

$\backslash$table$[[$Long$-$term debt,,million$],[$Retained earnings,,million$]]$