The following are the assets and liabilities of Ellen Samuel Realty Company, as of August $31,2021.$ Also included are revenue, expense, and selected stockholders' equity figures for the year ended on that date $($amounts in millions$)$:

$($Click the icon to view the account balances.$)$

Read the requirement.

Start with the heading and then complete the rest of the statement. $($Classify the balance sheet by selecting the proper title on all applicable subtotal lines. In the first part complete the assets section of the balance sheet. In the second part complete the liabilities and stockholders' equity section of the balance sheet. Enter amounts in millions to one decimal place, X$.$X$.$ If an input field is not used in the balance sheet, leave the field empty; do not select a label or enter a zero.$)$

Data table

$\backslash$table$[[$Total revenue,$$,28\mathrm{.}4,\backslash$table$[[$Investment assets $($long$-],[$term$)]],$$$,77\mathrm{.}2],[$Receivables$,,0\mathrm{.}9,\backslash$table$[[$Property and equipment,$],[$net$]],,1\mathrm{.}1],[$Current liabilities,,$2\mathrm{.}3,$Other expenses,,$7\mathrm{.}3],[$Common stock,,$38\mathrm{.}2,\backslash$table$[[$Retained earnings,$],[$beginning$]],,1\mathrm{.}8],[$Interest expense,,$1\mathrm{.}1,$Retained earnings, ending,,?$],[\backslash$table$[[$Salary and other employee$],[$expenses$]],,13\mathrm{.}2,$Cash,,$57\mathrm{.}2],[$Long$-$term liabilities,,$102\mathrm{.}5,$Other assets $($Iong$-$term$),,9\mathrm{.}5]]$