Rebeckys Flowers 4U, Inc., had free cash flows during 2021 of $46 million, NOPAT of $90 million, and depreciation of $20 million. Using this information, fill in the blanks on Rebeckys balance sheet below. (Enter your answers in millions of dollars.)

REBECKYS FLOWERS 4U, INC.
Balance Sheet as of December 31, 2021 and 2020
(in millions of dollars)
Assets	2021	2020	Liabilities and Equity	2021	2020
Current assets:			Current liabilities:
Cash and marketable securities	$33	$30	Accrued wages and taxes	$27	$25
Accounts receivable	90	80	Accounts payable	52	40
Inventory	138	120	Notes payable	45	45
Total	$261	$230	Total		$110
Fixed assets:			Long-term debt:		$384
Gross plant and equipment	$520	$470	Stockholders equity:
Less: Depreciation	50	30	Preferred stock (6 million shares)	$6	$6
Net plant and equipment	$470	$440	Common stock and paid-in surplus (20 million shares)	40	40
Other long-term assets	70	70	Retained earnings	237	200
Total	$540	$510	Total	$283	$246
Total assets	$801	$740	Total liabilities and equity	$801	$740