Ramakrishnan, Inc. reported 2018 net income of $20 million and depreciation of $2,700,000. The top part of Ramakrishnan, Inc.s 2018 and 2017 balance sheets is listed below (in millions of dollars).

	2018				2017				2018				2017
Current assets:								Current liabilities:
Cash and marketable securities	$	25			$	12		Accrued wages and taxes	$	24			$	21
Accounts receivable		85				78		Accounts payable		73				65
Inventory		139				116		Notes payable		65				60
Total	$	249			$	206		Total	$	162			$	146