The market share of Seattle Mills is $407 million. The claims on Seattle Mills are split between common stock and a 12% debt that has a face value of $350 million and that matures in five months. (The bondholders are supposed to receive the face value plus a 6% interest payment in five months.) Seattles total market value is expected to grow 15% per year, and its volatility is 45% per year. If the non-annualized five month interest rate is 2%, what is the current value of Seattles equity? Is the debt riskless?