Rebeckys Flowers 4U, Inc., had free cash flows during 2021 of $50 million, NOPAT of $92 million, and depreciation of $18 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	$31	$28	Accrued wages and taxes	$17	$15
Accounts receivable	86	76	Accounts payable		80
Inventory	136	116	Notes payable	90	90
Total	$253	$220	Total		$185
Fixed assets:			Long-term debt:		$201
Gross plant and equipment	$500	$450	Stockholders equity:
Less: Depreciation	78	60	Preferred stock (4 million shares)	$4	$4
Net plant and equipment	$422	$390	Common stock and paid-in surplus (40 million shares)	80	80
Other long-term assets	50	50	Retained earnings	227	190
Total	$472	$440	Total	$311	$274
Total assets	$725	$660	Total liabilities and equity	$725	$660