Use the following financial statements for Lake of Egypt Marina, Incorporated

LAKE OF EGYPT MARINA, INCOR

Balance Sheet as of December $31,($in millions of dollar

$\backslash$table$[[,2024,2023,],[$Assets$,,,$Liabilities and Equi$],[$Current assets:,,,Current liabilities:$],[$Cash and marketable securities$,$$$75,,$Accrued wages and$],[$Accounts receivable,$115,110,\backslash$table$[[$Accounts payable$],[$Notes payable$]]],[$Inventory$,200,190,],[\backslash$table$[[$Total$],[$Fixed assets:$]],$$$390,$$$365,\backslash$table$[[$Total$],[$Long$-$term debt:$]]],[$Gross plant and equipment,$$580,$$$471,\backslash$table$[[$Long$-$term debt:$],[$Stockholders$\text{'}$ equity$]]],[$Less: Depreciation,$110,100,$Preferred stock $5],[$Net plant and equipment,$$470,$$$371,$Common stock and $P$