The following information relates to Franklin Freightways for its first year of operations (data in millions of dollars):

Pretax accounting income:	$	195
Pretax accounting income included:
Overweight fines (not deductible for tax purposes)		5
Depreciation expense		70
Depreciation in the tax return		110

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: