The following accounts are taken from the financial statements of Paradise Tropical Resorts at June $30,2019.($Amounts are in millions.$)$

Accounts Payable $ $1,540$

Accounts Receivable $340$

Cash $3,300$

Common Stock $11,200$

Equipment $3,100$

Income Tax Expense $340$

Interest Expense $90$

Notes Payable $($long$-$term$)1,100$

Prepaid Rent $1,300$

Retained Earnings $3,000$

Service Revenue $7,300$

Short$-$Term Investments $6,700$

Software $2,100$