Selected 2021 balance sheet and income statement information for two manufacturing companies, Mammoth, Inc. and Glacier Corporation, follows: Mammoth Glacier (in $ millions) (in $ millions) Cash $ 30,000 $ 3,600 Marketable securities 500 100 Accounts receivable 35,000 6,500 All other current assets 50,000 8,500 Total current liabilities 65,000 25,000 Total liabilities 236,000 15,100 Total equity 75,000 22,000 Pre-tax income 3,900 6,200 Interest expense 1,800 100