The Ellis Corporation has heavy lease commitments. Prior to SFAS No. 13, it merely footnoted lease obligations in the balance sheet, which appeared as follows: Use Appendix D for an approximate answer but calculate your final answer using the formula and financial calculator methods. In millions In millions Current assets S 90 Current liabilities 30 90 Long-term liabilities 55 Fixed assets Total liabilities 85 95 Stockholders' equity 180 Total liabilities and stockholders' equity 180 Total assets The footnotes stated that the company had $28 million in annual capital lease obligations for the next 15 years a. Discount these annual lease obligations back to the present at a 10 percent discount rate. (Do not round intermediate calculations. Round your answer to the nearest million. Input your answer in millions of dollars (e.g., $6,100,000 should be input as "6").) PV of lease obligations llion b. Construct a revised balance sheet that includes lease obligations. (Do not round intermediate calculations. Round your answers to the nearest million. Input your answer in millions of dollars (e.g., S6,100,000 should be input as "6")) Balance Sheet (in millions) Current assets Current liabilities Fixed assets Long-term liabilities Leased property under capital lease Obligations under capital lease Total liabilities Stockholders' equity Total liabilities and Stockholders' equity Total assets