Calculate the missing amounts.

Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).

GRANDVIEW CORPORATION
Balance Sheets
At December 31
($ in millions)
	2024	2023
Assets:
Cash	$147
Accounts receivable		86
Investments		52
Inventory	62
Property, plant and equipment	152	152
Less: Accumulated depreciation	(69)
Total assets	$430
Liabilities and Shareholders' Equity:
Accounts payable	$42	$32
Accrued liabilities (for selling and administrative expense)	11	11
Income taxes payable	24
Common stock	244	232
Retained earnings		44
Total liabilities and shareholders' equity