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E1-4 (Algo) Preparing a Balance Sheet LO1-1 Piston Motor Company of Japan is a leading international manufacturer of automobiles, motorcycles, all-terrain vehicles, and personal watercraft. As a Japanese company, it follows Japanese GAAP and reports its financial statements in billions of yen (the sign for yen is ). A simplified version of its recent balance sheet contained the following items (in billions). Cash and cash equivalents Common stock Accounts payable and other current liabilities Inventories Investments Long-term debt Net property, plant, and equipment Other assets Other liabilities Retained earnings Total assets Total liabilities and stockholders' equity Trade accounts, notes, and other receivables 830 429 4,327 1,334 779 1,973 2, 208 6,434 1,619 4,151 12,499 ? 914 Prepare a balance sheet as of March 31, current year, solving for the missing amount. (Enter your answers in billions.) PISTON MOTOR COMPANY Balance Sheet (in billions of Yen) Assets Total assets Liabilities Total liabilities Stockholders' Equity Total stockholders' equity Accounts payable and other current liabilities Cash and cash equivalents Common stock Income tax expense