Based on the information in the table below, prepare comparative balance sheets for Windswept Woodworks, Incorporated for years 1 and 2. (Round your answers to the nearest whole number.)

Input Data (millions of dollars) Accounts payable Accounts receivable Accumulated depreciation Cash & equivalents Common stock Cost of goods sold Depreciation expense Common stock dividends paid Interest expense Inventory Addition to retained earnings Long-term debt Notes payable Gross plant & equipment Retained earnings Sales Other current liabilities Tax rate Market price per share - year end Number of shares outstanding Year 2 602 1,446 6,912 390 1,350 1,570 ? ? 210 1,180 602 978 300 10,540 3,228 3,088 186 21% $ 25.80 500 million Year 1 534 980 6,782 278 1,270 n.a. n.a. n.a. n.a. 1,176 n.a. 886 450 10,280 2,626 n.a. 166 n.a. $ 23.50 500 million Assets Year 2 Year 1 Current assets Cash & equivalents Accounts receivable Inventory Total current assets Windswept Woodworks, Incorporated Comparative Balance Sheets for December 31, Year 1 and Year 2 (millions of dollars) Liabilities and Equity Year 1 Year 2 Liabilities Accounts payable Notes payable Other current liabilities Total current liabilities Long-term debt Total liabilities Owners' equity Common stock Retained earnings Total equity Total liabilities and equity Fixed assets Gross plant & equipment Accumulated depreciation Net plant and equipment Total assets