Exercise 13-5

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Suppose the comparative balance sheets of Splish Brothers Inc. are presented here.

SPLISH BROTHERS INC. Condensed Balance Sheet May 31 ($ in millions)
		2017		2016
Assets
Current Assets		$9,710		$8,720
Property, plant, and equipment (net)		1,940		1,870
Other assets		1,500		1,690
Total assets		$13,150		$12,280
Liabilities and Stockholders' Equity
Current Liabilities		$3,220		$3,330
Long-term liabilities		1,330		1,380
Stockholders equity		8,600		7,570
Total liabilities and stockholders' equity		$13,150		$12,280