The following is a list of account titles and amounts (in millions) reported at December 30, 2018, by Agate Playthings a leading manufacturer of games, toys, and interactive entertainment software for children and families:

Accounts Receivable	$ 1,138	Equipment	$ 510
Accumulated Amortization	765	Goodwill	615
Accumulated Depreciation	520	Inventory	370
Allowance for Doubtful Accounts	47	Land	9
Buildings	260	Licensing Rights	1,855
Cash and Cash Equivalents	700	Prepaid Rent	375

Required:

1. 1. Prepare the asset section of a classified balance sheet for Agate Playthings.
2. 2-a. Using Agate's 2018 Net Sales Revenue of $4,550 (million) and its average Net Fixed Assets of $270 (million), calculate the fixed asset turnover ratio for 2018.
3. 2-b. Has the company generated more or less revenue from each dollar of fixed assets than in 2017, when the ratio was 18.35?