Rebeckys Flowers 4U, Inc., had free cash flows during 2015 of $40 million, NOPAT of $80 million, and depreciation of $10 million. Using this information, calculate the missing amounts on Rebeckys balance sheet below

REBECKYS FLOWERS 4U, INC. Balance Sheet as of December 31, 2015 and 2014 (in millions of dollars)
	2015			2014					2015			2014
Assets								Liabilities and Equity
Current assets:								Current liabilities:
Cash and marketable securities	$	23		$	20			Accrued wages and taxes	$	12		$	10
Accounts receivable		70			60			Accounts payable					60
Inventory		129			110			Notes payable		50			50
Total	$	222		$	190			Total	$			$	120
Fixed assets:								Long-term debt:	$			$	176
Gross plant and equipment	$	343		$	310			Stockholders equity:
Less: Depreciation		40			30			Preferred stock (4 million shares)	$	4		$	4
								Common stock and paid-in surplus		60			60
Net plant and equipment	$	303		$	280			(30 million shares)
Other long-term assets		40			40			Retained earnings		187			150
Total	$	343		$	320			Total	$	251		$	214
Total assets	$	565		$	510			Total liabilities and equity	$	565		$	510