The following information relates to Franklin Freightways for its first year of operations (data in millions of dollars): Pretax accounting income: $ 559 Pretax accounting income included: Overweight fines (not deductible for tax purposes) 5 Depreciation expense 105 Depreciation in the tax return 285 The applicable tax rate is 25%. There are no other temporary or permanent differences. Franklin's balance sheet at the end of its first year would report: