Complete the missing balance sheet entries for Travers & Co.'s balance sheets for the years ending 2004 and 2005 based on the following statements:

?	Travers issued $20 million of new common stock.
?	Travers had net income available to common shareholders of $77 million during 2005. At the end of 2005, Travers paid out $61 million in common dividends.
?	Travers neither issued nor retired long-term debt during 2005.
?	In 2005, Travers had cash flows from operating activities of $147 million, cash flow from investing activities of -$80 million, and cash flow from financing activities of -$26 million.

Complete the missing balance sheet entries for Travers & Co.'s balance sheets for the years ending 2004 and 2005 based on the following statements: . Travers issued $20 million of new common stock. . Travers had net income available to common shareholders of $77 million during 2005. At the end of 2005, Travers paid out $61 million in common dividends. . Travers neither issued nor retired long-term debt during 2005. . In 2005, Travers had cash flows from operating activities of $147 million, cash flow from investing activities of -$80 million, and cash flow from financing activities of -$26 million. BALANCE SHEET (Millions of dollars) Yr 2 Yr 1 Yr 2 Yr 1 Cash A $ 10 Accounts payable $ $ 100 Accounts receivable 170 140 Notes payable 67 52 Inventories 190 210 Accrued liabilities 62 50 Total current assets B $ 360 Total current liabilities $ 247 $ 202 Long-term debt C 150 Total liabilities D $ 352 Preferred stock Common stock E 50 Retained earnings F 208 Net fixed assets $ 280 $ 250 Total common equity G $ 258 Total assets H $ 610 Total liabilities and equity I 610