The following data relates to Patriots Co. financial statements of 1990 and 1991: (in millions) Depreciation Expense Net Income $15 $190 Accounts Receivable on 12/31/1990 $40 Accounts Receivable on 12/31/1991 $42 Inventory on 12/31/1990 $50 Inventory on 12/31/1991 $62 Accounts Payable on 12/31/1990 $20 Accounts Payable on 12/31/1991 $35 Gain on Sale of Equipment $3 The following information is for the fiscal year 1991: The sold equipment had a net book value of $33. It was sold for cash. During the year, Patriots Co. retired bonds of $39; During the year, Patriots Co. purchased land by issuing $46 common stocks. During the year, Patriots Co. declared dividends of $20 and paid dividends of $32. During the year, Patriots Co. purchased equipment for $63 (Out of-which, it paid in cash $30). During the year, Patriots Co. sold common stock of another company for $300 (all in cash). During the year, Patriots Co. collected $220 long-term loan made to customers