A chief executive reported the following numbers for fiscal year 2009 to an annual meeting of shareholders (in millions):
Revenues ............... $2,300
Total expenses, including taxes ....... 1,750
Other comprehensive income ....... (90)
Total assets, end of year ......... 4,340
Total liabilities, end of year ....... 1,380
Dividends to shareholders ......... 400
Share issues ............. 900
Share repurchases ............. 150
Shareholders' equity, beginning of year ... 19,140
Show that at least one of these numbers must be wrong because it does not obey accounting relations.