The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over. Balance Sheet (Millions of $) 2021 Assets Cash and securities $ 4,200 Accounts receivable 15,000 Inventories 16,800 Total current assets $ 36,000 Net plant and equipment 24,000 Total assets $ 60,000 Liabilities and Equity Accounts payable $ 16,660 Accruals 7,140 Notes payable 8,000 Total current liabilities $ 31,800 Long-term bonds 12,000 Total liabilities $ 43,800 Common stock 4,050 Retained earnings 12,150 Total