Reorganize the following balance sheet for an industrial company. (Note: From the company's note to financial statements, within accounts receivable, $150 million and $120 million are notes receivable in 2008 and 2007 respectively. As those notes carry market interests, they should be re-classified.) Financial Statements (in Millions, except for Per-Share Data) Year Ended 31 December Balance Sheet 2008 2007 Assets Current assets Cash and equivalents 372 315 Accounts receivable 770 711 Inventory 846 780 Total current assets 1,988 1,806 Gross fixed assets 4,275 3,752 Accumulated depreciation (1,176) (906) Net fixed assets 3,099 2,846 Total assets 5,087 4,652 Liabilities and shareholders' equity Current liabilities Accounts payable 476 443 Accrued taxes and expenses 149 114 Short-term debt 465 450 Total current liabilities 1,090 1,007 Long-term debt 1,575 1,515 Common stock 525 525 Retained earnings 1,897 1,605 Total shareholders' equity 2,422 2,130 Total liabilities and shareholders' equity 5,087 4,652 State your answers to the following in interger: a) Operating assets (OA) is $ in 2007 and $ in 2008. b) Operating liabilitiess (OL) is $ in 2007 and $ in 2008. C) Financial obligation (FO) is $ in 2007 and $ in 2008. d) Financial assets (FA) is $ in 2007 and $ in 2008. e) Common shareholder equity (CSE) is $ in 2007 and $ in 2008