Needing help solving Long-term debt and Shareholders' equity. I got 45 for long-term debt answer and 115 for shareholder's equity answer and it said both are incorrect.

2.2 Long-term debt ratio Times interest earned Current ratio Quick ratio Cash ratio Inventory turnover Average collection period 10.0 1.4 1.3 0.6 73 days Use the above information from the tables to work out the following missing entries, and then calculate the company's return on equity. Note: Turnover and the average collection period are calculated using start-of-year, not average, values. (Enter your answers in millions. Round Intermediate calculations and final answers to 2 decimal places.) S INCOME STATEMENT (Figures in 9 millions) Net sales Cost of goods sold Selling, general, and administrative expenses Depreciation Earnings before interest and taxes (EBIT) Interest expense Income before tax Tax (35% of income before tax) Net income S 225.00 148.00 21.00 31.00 25.00 2.50 22.50 7.88 14.63 S s BALANCE SHEET (Figures in $ millions) This Year Last Year S S 39.00 26.00 26.00 91.00 31 45 37 S S 113 134.00 38 S 225.00 $ 149 Assets Cash and marketable securities Accounts receivable Inventories Total current assets Net property, plant, and equipment Total assets Liabilities and shareholders' equity Accounts payable Notes payable Total current liabilities Long-term debt Shareholders' equity Total liabilities and shareholders' equity S S 25 30.00 35.00 65.00 40 S S 65 19 65 149 225.00 S