Assets

Current assets

$$38,000,000$

Net plant, property, and equipment

$101\mathrm{.}000\mathrm{.}000$

Total assets

$$139,000,000$

Liabilities and Equity

Accounts payable

$$10,000,000$

Accruals

$9\mathrm{.}000\mathrm{.}000$

Current liabilities

$$19,000,000$

Long$-$term debt $(40,000$ bonds, $$1,000$ par value$)$

$40,000,000$

Total liabilities

$$59\mathrm{.}000\mathrm{.}000$

Common stock shares