The following data are from U Guessed It Company$$s financial statements.

U Guessed It manufactures board games for young adults, and it competes with Marker Brothers and Bilton Radley. Sales $($all credit$)$ were $$20$ million for $20$XX$.$ COGS were $80$ percent of sales.

Sales to total assets $2\mathrm{.}0$ times

Total debt to total assets $40\%$

Current ratio $3\mathrm{.}0$ times

Inventory turnover $($based on COGS$)4\mathrm{.}0$ times

Average collection period $18\mathrm{.}0$ days

Capital asset turnover $5\mathrm{.}0$ times

Using the above information calculate the balance sheet: $($Enter the answers in millions. Use $365$ days in a year. Do not round intermediate calculations. Round the final answers to $3$ decimal places.$)$

U$-$Guessed It Company

December $31,20$XX

$($Millions$)$

Cash $

Current debt $

Accounts receivable

Long$-$term debt

Inventory

Total current assets

Total debt

Capital assets

Equity

Total assets $

Total debt and shareholders' equity $