The most recent data from the annual balance sheets of Fitcom Corp. and Jing Foodstuffs Inc. are as follows:

$\backslash$table$[[$Balance Sheet December ${31}^{st}($Millions of dollars$)],[,\backslash$table$[[$Jing Foodstuffs$],[$Inc$.]],\backslash$table$[[$Fitcom$],[$Corp$.]],,\backslash$table$[[$Jing Foodstuffs$],[$Inc$.]],\backslash$table$[[$Fitcom$],[$Corp$.]]],[$Assets$,,,$Liabilities,,$],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$861,$$$553,$Accounts payable,$$0,$$$0$