E$1-4$ Preparing a Balance Sheet

LO$1-1$ Honda Motor Corporation of Japan is a leading international manufacturer of automobiles, motorcycles,

Honda Motor Corporation

all$-$terrain vehicles, and personal watercraft. As a Japanese company, it follows Japanese GAAP and reports

its financial statements in billions of yen $($the sign for yen is $).$ A simplified version of its recent balance

sheet contained the following items $($in billions$).$ Prepare a balance sheet as of March $31,$ current year, solving

for the missing amount. $($Hint: Exhibit $1\mathrm{.}2$ in the chapter provides a good model for completing this exercise.$)$

Source: Honda Motor Corporation