A chief executive reported the following numbers for fiscal year 2012 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.