$3.$ Balance sheet changes. $($Below are incomplete balance sheets of OQ Corporation $($figures in millions$).$

see attached spreadsheet

The numbers in black have been given, including the row for current assets$/$current liabilities. The missing amounts that need to be computed are in blue or vacant. The blue represents my work but could be wrong. Please compute as if the blue numbers aren't there.

a$.$ compute the missing amounts and show the balance sheet at Year$-$ends $1,2,3$ and $4.$ Please Show computations.

b$.$ Comment on the asset and liability structure of the firm.