Your firm is in the process of determining its capital budget for the next fiscal year. The firm's current capital structure, which it considers to be optimal, is contained in the following balance sheet: Current assets $110 Accounts payable Fixed assets 260 Other current liabilities Total assets $370 Long-term debt Preferred stock Common stock (20 million shares at par). Contributed capital in excess of par Retained earnings Total liabilities and equity $ 30 .20 128 32 20 30 110 $370