a$.$ Indicate whether each account appears on the balance sheet $($B$)$ or income statement $($I$).$

$ millionsAmountClassificationSales$$60,031$Answer $1$Balance SheetIncome StatementAccumulated depreciation$9,366$Answer $2$Balance SheetIncome StatementDepreciation expense$1,078$Answer $3$Balance SheetIncome StatementRetained earnings$4,179$Answer $4$Balance SheetIncome StatementNet income$2,050$Answer $5$Balance SheetIncome StatementProperty, plant, and equipment, net$3,514$Answer $6$Balance SheetIncome StatementSelling, general, and administrative expense$11,221$Answer $7$Balance SheetIncome StatementAccounts receivable$1,421$Answer $8$Balance SheetIncome StatementTotal liabilities$13,433$Answer $9$Balance SheetIncome StatementTotal stockholders$$ equity$4,628$Answer $10$Balance SheetIncome Statement

b$.$ Using the given data $($account balances and financial statement balances$),$ compute total assets and total expenses. Note: Do not use any negative signs.

$ millionsTotal Assets:Answer $11$Total Expenses:Answer $12$