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 $ 10 $ 118 Cash Accounts receivable Inventories A 170 140 67 190 210 62 $ 247 $ 100 52 50 $ 202 150 Total current assets B $ 360 Accounts payable Notes payable Accrued liabilities Total current liabilities Long-term debt Total liabilities Preferred stock Common stock Retained earnings Total common equity Total liabilities and equity D $ 352 50 E F Net fixed assets $ 280 $ 250 G 208 $ 258 $ 610 Total assets H $ 610